A property transaction triggers a tax on the transfer of real estate.
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This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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[T1] Post-1 April 2025 residential rates (single dwelling, no surcharge)
| Band | Rate | |---|---| | 0 — GBP 125,000 | 0% | | GBP 125,001 — 250,000 | 2% | | GBP 250,001 — 925,000 | 5% | | GBP 925,001 — 1.5m | 10% | | > GBP 1.5m | 12% |[T1]
First-time buyer relief (post-1 April 2025)
0% to GBP 300,000 (cut from GBP 425,000); 5% on GBP 300,001 — 500,000; No relief if total consideration > GBP 500,000[T1]
Additional dwelling surcharge
+5%[T1]
Non-resident surcharge
+2%[T1]
Maximum rate stacking
12% + 5% (ADS) + 2% (non-resident) = 19% top marginal rate on properties > GBP 1.5m for non-resident purchasers of additional dwellings[T1]
[T1] Non-residential / mixed-use rates
| Band | Rate | |---|---| | 0 — GBP 150,000 | 0% | | GBP 150,001 — 250,000 | 2% | | > GBP 250,000 | 5% |[T1]
Reliefs
Multiple Dwellings Relief (MDR) — repealed for transactions on or after 1 June 2024 (FA(No.2) 2024); Group relief (Schedule 7) for 75%+ common-ownership groups; Charity relief; Acquisition relief (s.62); Sub-sale relief (s.45); Filing: SDLT1 within 14 days of effective date
This file is a content skill that loads on top of cross-border-workflow-base. It implements every major real estate transfer tax regime globally as of mid-2025.
Tax year coverage. Current for calendar 2025, reflecting:
The reviewer is the customer of this output. Property transfer tax rates have material magnitude and often jurisdiction-specific surcharges. Every output must be reviewed by a credentialed local conveyancing solicitor / notary / tax practitioner before completion.
This skill covers:
This skill does NOT cover:
stamp-duty-matrix.md)[T1] Post-1 April 2025 residential rates (single dwelling, no surcharge) ([T1])
| Band | Rate |
|---|---|
| 0 — GBP 125,000 | 0% |
| GBP 125,001 — 250,000 | 2% |
| GBP 250,001 — 925,000 | 5% |
| GBP 925,001 — 1.5m | 10% |
| > GBP 1.5m | 12% |
[T1] Non-residential / mixed-use rates ([T1])
| Band | Rate |
|---|---|
| 0 — GBP 150,000 | 0% |
| GBP 150,001 — 250,000 | 2% |
| > GBP 250,000 | 5% |
[T1] Residential rates 2025/26 ([T1])
| Band | Rate |
|---|---|
| 0 — GBP 145,000 | 0% |
| GBP 145,001 — 250,000 | 2% |
| GBP 250,001 — 325,000 | 5% |
| GBP 325,001 — 750,000 | 10% |
| > GBP 750,000 | 12% |
[T1] Residential rates from 11 December 2024 ([T1])
| Band | Rate (main) | Rate (higher rate / additional dwelling) |
|---|---|---|
| 0 — GBP 225,000 | 0% | 5% |
| GBP 225,001 — 400,000 | 6% | 11% |
| GBP 400,001 — 750,000 | 7.5% | 12.5% |
| GBP 750,001 — 1.5m | 10% | 15% |
| > GBP 1.5m | 12% | 17% |
[T1] Rates by Land (set by each federal state; range 3.5% — 6.5%) ([T1])
| Land | Rate |
|---|---|
| Bayern, Sachsen | 3.5% |
| Hamburg | 4.5% (raised from 5.5% as of 1 January 2024 — confirm direction) |
| Bremen | 5% |
| Niedersachsen | 5% |
| Sachsen-Anhalt | 5% |
| Mecklenburg-Vorpommern | 6% |
| Thüringen | 5% |
| Rheinland-Pfalz | 5% |
| Berlin | 6% |
| Hessen | 6% |
| Baden-Württemberg | 5% |
| Saarland | 6.5% |
| Schleswig-Holstein | 6.5% |
| Nordrhein-Westfalen | 6.5% |
| Brandenburg | 6.5% |
[T1] Rate (illustrative) by CCAA ([T1])
| CCAA | Rate (illustrative) |
|---|---|
| Madrid | 6% (one of lowest) |
| Andalucía | 7% |
| Valencia | 10% (raised from 6% in 2023) |
| Cataluña | 10% (11% above EUR 1m) |
| Galicia | 9% |
| Aragón | 8% |
| Asturias | 8% — 10% by band |
| Murcia | 8% |
| Castilla-La Mancha | 9% |
| Extremadura | 8% — 11% |
| Baleares | 8% — 13% |
| Canarias | 6.5% — 8% |
[T1] Urban property for permanent residence — progressive rates ([T1])
| Value | Marginal Rate |
|---|---|
| 0 — EUR 104,261 | 0% |
| EUR 104,261 — EUR 142,618 | 2% |
| EUR 142,618 — EUR 194,458 | 5% |
| EUR 194,458 — EUR 324,058 | 7% |
| EUR 324,058 — EUR 648,022 | 8% |
| EUR 648,022 — EUR 1,128,287 | 10% (Madeira / Açores adjusted) |
| > EUR 1,128,287 | 6% flat (yes — it goes down at the top; quirk of regime) |
[T1] Buyer's Stamp Duty (BSD) — applies to all buyers ([T1])
| Value | Residential | Non-residential |
|---|---|---|
| 0 — SGD 180,000 | 1% | 1% |
| 180,001 — 360,000 | 2% | 2% |
| 360,001 — 1,000,000 | 3% | 3% |
| 1,000,001 — 1,500,000 | 4% | 4% |
| 1,500,001 — 3,000,000 | 5% | 5% |
| > 3,000,000 | 6% | 5% |
[T1] Additional Buyer's Stamp Duty (ABSD) — applies in addition to BSD ([T1])
| Buyer profile | Residential ABSD rate |
|---|---|
| Singapore citizen — first home | 0% |
| Singapore citizen — second home | 20% |
| Singapore citizen — third+ home | 30% |
| Permanent resident — first home | 5% |
| Permanent resident — second home | 30% |
| Permanent resident — third+ home | 35% |
| Foreign individual | 60% |
| Trust acquisition | 65% |
| Entities (corporates, etc.) | 65% |
| Housing developers (after qualifying conditions) | 35% remitted on completion within 5 years |
[T1] Ad Valorem Stamp Duty (AVD) — Scale 1 abolished October 2023; Scale 2 applies now to all individual buyers ([T1])
| Value | Rate (Scale 2 / Standard) |
|---|---|
| ≤ HKD 3m | HKD 100 |
| HKD 3,000,001 — 3,528,240 | sliding |
| HKD 3,528,240 — 4,500,000 | 1.5% |
| HKD 4,500,000 — 6,000,000 | 2.25% |
| HKD 6,000,000 — 9,000,000 | 3.00% |
| HKD 9,000,000 — 20,000,000 | 3.75% |
| > HKD 20,000,000 | 4.25% |
Hong Kong property transfer tax for non-residents is now identical to residents, at Scale 2 rates.
[T1] Each state and territory has its own duty ([T1])
| State | Standard duty | Foreign buyer surcharge |
|---|---|---|
| NSW | 1.25% — 7% progressive | 8% (raised from 8% 2023) |
| Victoria | 2.4% — 6.5% | 8% |
| Queensland | 1.5% — 5.75% | 8% |
| WA | 1.9% — 5.15% | 7% |
| SA | 1% — 5.5% | 7% |
| Tasmania | 1.75% — 4.5% | 8% (additional 8% land tax surcharge) |
| ACT | 1.5% — 4.5% (currently being phased out) | 0% |
| NT | 1.5% — 5.95% | 0% |
Rate by province
| Province | Rate |
|---|---|
| Ontario | 0.5% — 2.5% progressive; plus Toronto MLTT (additional 0.5%-2.5% in Toronto); plus NRST 25% for non-residents (raised from 20% in March 2022) |
| British Columbia | 1% — 5% progressive; plus Additional Property Transfer Tax (APTT) 20% for foreign buyers in specified regions |
| Quebec — "Welcome Tax" | 0.5% — 3% progressive; municipally administered |
| Alberta | No LTT (registration fees only) |
| Saskatchewan | Title transfer fees only |
| Manitoba | 0.5% — 2% progressive |
| Nova Scotia | 0.5% — 1.5% municipally |
| PEI, NB, NL | Various; relatively low |
The reviewer brief must include:
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Property transfer tax rules change frequently with budget cycles and have material magnitude in transactions. Every output must be reviewed and signed off by a credentialed local conveyancing solicitor / notary / tax practitioner before completion.
The most up-to-date, verified version of this skill is maintained at openaccountants.com.
This skill is a tool, not an engagement. Every taxpayer's situation is different, and the rules in the skill may not match your specific facts.
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Other GLOBAL computations in the OpenAccountants Tax Library.
[T1] Residential rates 2025/26
| Band | Rate | |---|---| | 0 — GBP 145,000 | 0% | | GBP 145,001 — 250,000 | 2% | | GBP 250,001 — 325,000 | 5% | | GBP 325,001 — 750,000 | 10% | | > GBP 750,000 | 12% |[T1]
Additional Dwelling Supplement (ADS)
8%[T1]
First-time buyer relief
0% to GBP 175,000[T1]
[T1] Residential rates from 11 December 2024
| Band | Rate (main) | Rate (higher rate / additional dwelling) | |---|---|---| | 0 — GBP 225,000 | 0% | 5% | | GBP 225,001 — 400,000 | 6% | 11% | | GBP 400,001 — 750,000 | 7.5% | 12.5% | | GBP 750,001 — 1.5m | 10% | 15% | | > GBP 1.5m | 12% | 17% |[T1]
[T1] Rates by Land (set by each federal state; range 3.5% — 6.5%)
| Land | Rate | |---|---| | **Bayern, Sachsen** | 3.5% | | **Hamburg** | 4.5% (raised from 5.5% as of 1 January 2024 — confirm direction) | | **Bremen** | 5% | | **Niedersachsen** | 5% | | **Sachsen-Anhalt** | 5% | | **Mecklenburg-Vorpommern** | 6% | | **Thüringen** | 5% | | **Rheinland-Pfalz** | 5% | | **Berlin** | 6% | | **Hessen** | 6% | | **Baden-Württemberg** | 5% | | **Saarland** | 6.5% | | **Schleswig-Holstein** | 6.5% | | **Nordrhein-Westfalen** | 6.5% | | **Brandenburg** | 6.5% |[T1]
Exemptions (§3 GrEStG)
Acquisitions ≤ EUR 2,500; Acquisitions by spouse / registered partner / descendants in direct line; Acquisitions on inheritance / division of estate; Restructuring and intra-group reorganisations under §§5-7 (75%+ common ownership; complex)[T1]; §3 GrEStG
Share deals — anti-abuse rule
Transferring ≥ 90% of shares in a real-estate-owning company / partnership over a 10-year period triggers GrESt at the share-deal level (reduced from 95% in 2021 reform)[T1]; §1 Abs. 2a, 2b, 3 GrEStG
Filing
Notary submits Verlangen to Finanzamt; tax assessment issued; payment within 1 month[T1]
Applicability
Applies to second-hand property purchases. Rates set by each Comunidad Autónoma.[T1]
[T1] Rate (illustrative) by CCAA
| CCAA | Rate (illustrative) | |---|---| | **Madrid** | 6% (one of lowest) | | **Andalucía** | 7% | | **Valencia** | 10% (raised from 6% in 2023) | | **Cataluña** | 10% (11% above EUR 1m) | | **Galicia** | 9% | | **Aragón** | 8% | | **Asturias** | 8% — 10% by band | | **Murcia** | 8% | | **Castilla-La Mancha** | 9% | | **Extremadura** | 8% — 11% | | **Baleares** | 8% — 13% | | **Canarias** | 6.5% — 8% |[T1]
AJD applicability and rate
Applies to new-build (where VAT/IVA also applies) and certain documented transactions. Rate by CCAA: typically 0.5%-1.5% (max 2.5% in some CCAA)[T1]
New-build residential taxes
New-build residential: 10% IVA + 1.5% AJD typical (Madrid 0.75% AJD; some CCAA 2%)[T1]
Combined transfer tax
Generally 5.81% of purchase price (with minor variation by département): Departmental rate: 4.50% (cap; can be reduced); Communal rate: 1.20%; "Frais d'assiette" 2.37% on departmental rate; Total typically ~5.81%[T1]
Reduced rate for first-time purchases
Not generally available[T1]
New-build properties (< 5 years old, first sale)
VAT (20%) applies; reduced DMTO at 0.715% of purchase price[T1]
Reliefs
Acquisitions by SCI familiale: certain registration relief; Transfers between spouses on divorce; Acquisitions of forests / agricultural land (specific reductions)[T1]
Filing
Notary handles all formalities; tax due at signing of acte authentique[T1]
Primary residence ("prima casa")
registration tax 2% of cadastral value (not purchase price); ipotecaria EUR 50; catastale EUR 50[T1]
Non-primary residence
registration tax 9% of cadastral value; ipotecaria EUR 50; catastale EUR 50[T1]
Primary residence
VAT 4% of purchase price; registration EUR 200; ipotecaria EUR 200; catastale EUR 200
Non-primary
VAT 10% (luxury 22%) of purchase price; registration EUR 200; ipotecaria EUR 200; catastale EUR 200
Commercial registration/VAT election
Registration 9% of cadastral value, OR VAT 22% election available if seller is VAT-registered enterprise
Qualifying conditions
Buyer is not owner of another habitation in the same municipality; Buyer does not already own a "prima casa" anywhere (or sells within 1 year of acquisition); Property is not "of luxury" (categories A/1, A/8, A/9 of cadaster); Buyer is resident or becomes resident within 18 months
First-home buyer (Starters)
0% if buyer 18-35 years old, purchase ≤ EUR 525,000, first home, declared to use as own residence[T1]
Owner-occupier non-starter
2%[T1]
All other (investor, second home, commercial)
10.4% (raised from 8% in 2023)[T1]
Filing
Notary handles; collected at execution of deed[T1]
[T1] Urban property for permanent residence — progressive rates
| Value | Marginal Rate | |---|---| | 0 — EUR 104,261 | 0% | | EUR 104,261 — EUR 142,618 | 2% | | EUR 142,618 — EUR 194,458 | 5% | | EUR 194,458 — EUR 324,058 | 7% | | EUR 324,058 — EUR 648,022 | 8% | | EUR 648,022 — EUR 1,128,287 | 10% (Madeira / Açores adjusted) | | > EUR 1,128,287 | 6% flat (yes — it goes down at the top; quirk of regime) |[T1]
Second residential / investment
1% to 8% progressive plus flat 8% above EUR 1.13m[T1]
Commercial / rustic
5% / 6.5% / others[T1]
Imposto do Selo on real estate transactions
0.8%[T1]
[T1] Buyer's Stamp Duty (BSD) — applies to all buyers
| Value | Residential | Non-residential | |---|---|---| | 0 — SGD 180,000 | 1% | 1% | | 180,001 — 360,000 | 2% | 2% | | 360,001 — 1,000,000 | 3% | 3% | | 1,000,001 — 1,500,000 | 4% | 4% | | 1,500,001 — 3,000,000 | 5% | 5% | | > 3,000,000 | 6% | 5% |[T1]
[T1] Additional Buyer's Stamp Duty (ABSD) — applies in addition to BSD
| Buyer profile | Residential ABSD rate | |---|---| | Singapore citizen — first home | 0% | | Singapore citizen — second home | 20% | | Singapore citizen — third+ home | 30% | | Permanent resident — first home | 5% | | Permanent resident — second home | 30% | | Permanent resident — third+ home | 35% | | Foreign individual | **60%** | | Trust acquisition | 65% | | Entities (corporates, etc.) | 65% | | Housing developers (after qualifying conditions) | 35% remitted on completion within 5 years |[T1]
Seller's Stamp Duty (SSD) — disposal within holding period
≤ 1 year: 12% on residential / 5% on industrial; ≤ 2 years: 8%; ≤ 3 years: 4%; > 3 years: 0%[T1]
[T1] Ad Valorem Stamp Duty (AVD) — Scale 1 abolished October 2023; Scale 2 applies now to all individual buyers
| Value | Rate (Scale 2 / Standard) | |---|---| | ≤ HKD 3m | HKD 100 | | HKD 3,000,001 — 3,528,240 | sliding | | HKD 3,528,240 — 4,500,000 | 1.5% | | HKD 4,500,000 — 6,000,000 | 2.25% | | HKD 6,000,000 — 9,000,000 | 3.00% | | HKD 9,000,000 — 20,000,000 | 3.75% | | > HKD 20,000,000 | 4.25% |[T1]
BSD (Buyer's Stamp Duty for non-permanent-resident / corporate)
Abolished October 2023 (was 7.5%)[T1]
SSD (Special Stamp Duty) on disposal within 24 months
Also abolished October 2023[T1]
[T1] Each state and territory has its own duty
| State | Standard duty | Foreign buyer surcharge | |---|---|---| | **NSW** | 1.25% — 7% progressive | 8% (raised from 8% 2023) | | **Victoria** | 2.4% — 6.5% | 8% | | **Queensland** | 1.5% — 5.75% | 8% | | **WA** | 1.9% — 5.15% | 7% | | **SA** | 1% — 5.5% | 7% | | **Tasmania** | 1.75% — 4.5% | 8% (additional 8% land tax surcharge) | | **ACT** | 1.5% — 4.5% (currently being phased out) | 0% | | **NT** | 1.5% — 5.95% | 0% |[T1]
Land Tax Surcharge
Separate annual tax on foreign owners in NSW (4%), VIC (4%), QLD (3%), WA, Tasmania[T1]
NZ property tax rules
No stamp duty on property since 1999. Bright-line test (income tax on disposal within 2 years; 10 years for property acquired between 27/3/2021 and 30/6/2024). Foreign buyer ban under Overseas Investment Act 2018 with limited exemptions.[T1]
Real Estate Acquisition Tax (不動産取得税)
3% land / 4% buildings (prefecture-administered). Plus registration tax (登録免許税) 1.5%-2%. Cadastral value × rate.[T1]
Rate by province
| Province | Rate | |---|---| | **Ontario** | 0.5% — 2.5% progressive; **plus Toronto MLTT** (additional 0.5%-2.5% in Toronto); plus **NRST 25%** for non-residents (raised from 20% in March 2022) | | **British Columbia** | 1% — 5% progressive; **plus Additional Property Transfer Tax (APTT) 20%** for foreign buyers in specified regions | | **Quebec — "Welcome Tax"** | 0.5% — 3% progressive; municipally administered | | **Alberta** | No LTT (registration fees only) | | **Saskatchewan** | Title transfer fees only | | **Manitoba** | 0.5% — 2% progressive | | **Nova Scotia** | 0.5% — 1.5% municipally | | **PEI, NB, NL** | Various; relatively low |
UHT
1% annual tax on the assessed value of underused / vacant residential property in Canada owned by non-resident, non-Canadian persons. Filing required even when exemption applies. Specific exemptions for: trust ownership, corporate Canadian ownership (≥10%), primary place of residence, qualifying occupancy.[T1]; Act CRA, 2022
Speculation and Vacancy Tax
0.5% (Canadian) / 2% (non-Canadian) annual tax on residential property in specified regions left vacant > 6 months[T1]
Municipal vacant home taxes
Municipal: Toronto 3%, Vancouver 3%, etc.
MDR repeal
MDR was previously available where a transaction involved more than one dwelling, allowing the buyer to compute SDLT on the average price. Abolished for transactions with effective date on or after 1 June 2024 (FA(No.2) 2024). Pre-1 June 2024 transactions may still claim.
Share-deal anti-abuse rules by jurisdiction
Major jurisdictions tax indirect transfer of real estate via share transfer: - **UK** — no equivalent at federal level but "land-rich" SDLT charge exists at restructuring level via group relief abuse rules - **Germany** — §1 Abs. 2a, 2b, 3 GrEStG: 90%+ share transfer over 10 years - **France** — Article 726 CGI: SCI/SCPI partnership-style entities are subject to 5% droits d'enregistrement on share transfer if real-estate-rich - **Spain** — Article 314 LMV anti-abuse: share transfer of real-estate-rich companies treated as direct property transfer for ITP - **Singapore — ACD**: Up to 65% top duty for property-rich entity transfers - **Australia — Landholder duty** in NSW, VIC, QLD, WA on acquisitions of "landholder" entities
Intra-group relief conditions
Most jurisdictions allow exemption / reduced rate for intra-group transfers within 75%+ commonly owned groups. Documentary and continuing-ownership requirements (typically 3-7 years post-transfer) apply. Failure to maintain triggers clawback.
First-time buyer reliefs by jurisdiction
- **UK** (England/NI): 0% to GBP 300,000 (post-1 April 2025) - **Scotland LBTT**: 0% to GBP 175,000 - **Ireland**: Help-to-Buy income tax rebate up to EUR 30,000 - **Netherlands**: 0% if age 18-35, ≤ EUR 525,000 - **France**: Reduced DMTO in certain départements (rare)
Foreign buyer surcharge landscape
Many jurisdictions have introduced foreign buyer surcharges since 2017. The landscape changes annually. Confirm before quoting: - UK: 2% non-resident SDLT - Singapore: 60% ABSD - Hong Kong: abolished October 2023 - Canada: 25% (ON) / 20% (BC) NRST plus federal UHT - Australia: 7-8% state surcharges - New Zealand: outright purchase ban
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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