Prepare an ordinary Gibraltar property conveyance stamp-duty calculation, separating the whole-property value test from consideration bands and excluding unverified relief eligibility.
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Accountant-authored. Written and published by Ryan Duguid, an accountant approved on OpenAccountants. Their licence number is not on file. Their registration is in Australia; this skill covers GI. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Whole-property value | Duty on consideration |
|---|---|
| Up to £200,000 | Zero |
| Above £200,000 through £350,000 | 2% on first £250,000; 5.5% on excess |
| Above £350,000 | 3% on first £350,000; 3.5% on next £450,000; 4.5% above £800,000 |
Source-cited draft. Independent review pending. Scope: ordinary conveyances, without buyer relief or special duty. This is not a complete property-tax Guide.
Schedule 1 distinguishes whole-property value from consideration. For ordinary conveyances:
| Whole-property value | Duty on consideration |
|---|---|
| Up to £200,000 | Zero |
| Above £200,000 through £350,000 | 2% on first £250,000; 5.5% on excess |
| Above £350,000 | 3% on first £350,000; 3.5% on next £450,000; 4.5% above £800,000 |
These are alternative schedules, not one continuous marginal table. First/second-buyer treatment has separate eligibility and bands. Special duty and affordable-housing exemptions require separate examination. Stamp Duties Act 2005, ss19A–19C and Schedule 1, pp28–29; accessed 22 October 2026.
Assume value equals consideration, with no relief or special duty:
The £200,000 exemption is not a universal deductible slice.
Record the instrument date, parties, consideration, independently supported whole-property value and legal character of the transaction. Ask the reviewer to confirm the chosen Schedule 1 category before using the arithmetic. Do not substitute the cash paid at completion for the entire consideration without examining the contract.
Attach a copy of the executed instrument or proposed execution version to the calculation. Keep valuation support separate from financing documents. Reconcile the calculation's consideration to the contract and explain any difference from the valuation. This is our preparation workflow, not an assertion that every listed document is a prescribed filing attachment.
Relief eligibility, mortgages, leases, indirect property investments, gifts, exemptions, electronic filing, payment timing and penalties are not computed here. Do not reuse this table for those transactions. A reviewer must check current amendments and the actual facts before filing or paying. No accountant attestation is claimed.
Contributed by Ryan Duguid.
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