Stamp Duty Gibraltar

Stamp duty is payable on the transfer or sale of any Gibraltar real estate or shares in a company owning Gibraltar real estate (on an amount based on the market value of the said real estate) at the following scaled rates:

Where the purchaser qualifies as a first- or second-time homebuyer:-

(i)  Nil % on the first £260,000 of the value of the property;

(ii)  5.5% on any balance above £260,000 to £350,000

(iii)  3.5% on the balance above £350,000

Nil % where the property is being transferred between spouses or, following the dissolution of a marriage, between former spouses

In all other instances:-

(i)  Nil % where the value of the property does not exceed £200,000;

(ii)  2% on the first £250,000 and 5.5% on the balance, where the value of the property exceeds £200,000 but does not exceed £350,000; and

(iii)  3% on the first £350,000 and 3.5% on the balance where the value of the property exceeds £350,000.

 

Stamp duty is also payable on mortgages secured on Gibraltar real estate at the following rates:

  • Mortgage of £200,000 or less 0.13%
  • Over £200,000 0.20%

Stamp Duty Calculator

Our calculator provides results in accordance with the Gibraltar Government's Budget Measures. It does not take into account the costs associated with registering the deeds at the Land Registry, nor does it take into account stamp duty which may be payable on the counterparts of any deed

The stamp duty you will pay is: