Tool Calculator Stamp Duty Tax

Tool — Stamp Duty / Transfer Tax Calculator

What it does

Computes statutory transfer taxes — stamp duty, transfer fees, registration taxes — applicable to real-estate and share transfers across MENA and selected European jurisdictions. Returns the computed tax with a component breakdown, applicable exemptions, the due date for payment, and notes on structuring considerations.

Inputs

Jurisdiction rules

UAE — Dubai (DLD transfer fee)

• Rate: 4% of property value
• Split: By custom (not law), buyer and seller each pay 2%; confirm split in SPA
• Payable to: Dubai Land Department (DLD)
• Due: At time of property registration
• Off-plan: 4% applies on original transaction value; no re-charge on resale unless registered
• Mortgaged transfer: Additional 0.25% mortgage registration fee applies
• Exemptions: None for standard transfers; certain government entities exempt

UAE — Abu Dhabi (ADREDA / ADDED)

• Rate: 2% of property value
• Payable to: Abu Dhabi Department of Municipalities and Transport (DMT)
• Split: Typically buyer-paid; confirm in SPA
• Notes: Lower than Dubai; relevant for ADGM-adjacent transactions

UAE — Sharjah

• Rate: 2% of property value
• Payable to: Sharjah Real Estate Registration Department
• Notes: Sharjah restricts freehold ownership to UAE nationals; foreigners limited to designated areas

KSA — Real Estate Transaction Tax (RETT)

• Rate: 5% of property value
• Introduced: October 2020; replaces VAT on real-estate transfers (real property is not subject to 15% VAT where RETT applies)
• Payable by: Seller (by default), but parties may agree otherwise
• Exemptions: First-home transfer (up to SAR 1 million) exempted on first transfer; certain government-related transfers; gifts between first-degree relatives
• Filing: RETT declaration required with ZATCA (Zakat, Tax and Customs Authority) before registration
• Share transfers: RETT does not apply to share transfers in a company owning real property; however, stamp duty / capital gains considerations may apply

Lebanon — Registration and Stamp

• Registration tax (rasm tasji3): 3–5% depending on emirate/type (varies by governorate; Beirut typically ~3%)
• Stamp duty: 0.2–2% on top of registration
• Total typical range: 5–7% of declared value
• Currency caveat: Lebanese property transactions post-2019 involve complex USD/LBP currency issues; declared value and actual payment currency must be verified with the notary
• Payable to: Lebanese Land Registry (Cadastre); notarised deed required
• Notarisation: Mandatory; transfer deed must be certified by a Lebanese notary

UK — Stamp Duty Land Tax (SDLT)

Residential:

• £0 – £250,000: 0%
• £250,001 – £925,000: 5%
• £925,001 – £1,500,000: 10%
• Over £1,500,000: 12%
• Additional dwelling surcharge (buy-to-let, second home): +3% on all bands
• Non-UK resident surcharge: +2% on all bands (cumulative with additional dwelling surcharge)
• First-time buyer relief: £0 on first £425,000; 5% on £425,001–£625,000; standard rates above

Commercial:

• £0 – £150,000: 0%
• £150,001 – £250,000: 2%
• Over £250,000: 5%

Share transfers: 0.5% Stamp Duty on share transfer forms (SDRT); no SDLT on shares

France — Droits d'enregistrement

• Standard residential/commercial: ~5.80% total (4.50% departmental tax + 0.60% municipal tax + 0.70% national levy + notary fees on top)
• New properties (TVA/VAT applies): Subject to TVA at 20% instead of droits d'enregistrement; reduced droits at ~0.71%
• Corporate / SCI share transfers: 5% on real-estate-holding SCI share transfers (above a threshold)
• Payable to: Via notaire at closing; mandatory notarised deed

Output schema

{
  "jurisdiction": "UAE-Dubai",
  "propertyValue": 5000000,
  "currency": "AED",
  "propertyType": "residential",
  "tax": {
    "transferFee": 200000,
    "mortgageRegistrationFee": 0,
    "total": 200000,
    "breakdown": [
      { "component": "DLD Transfer Fee (4%)", "amount": 200000 }
    ]
  },
  "split": "By custom: buyer AED 100,000 / seller AED 100,000 (confirm in SPA)",
  "exemptions": [],
  "dueDate": "At time of DLD registration",
  "notes": "Confirm off-plan vs secondary market status; mortgage registration fee (0.25%) applies if mortgaged"
}

Structuring notes

• UAE: Transfers via offshore corporate holding structures (BVI/Cayman) holding UAE freehold are common for high-value assets. Consult a UAE tax specialist on DLD treatment of corporate-layer transfers; DLD may treat the beneficial owner transfer as a triggering event.
• KSA: Share-for-property structuring to avoid RETT is closely watched by ZATCA; anti-avoidance provisions apply.
• Lebanon: Notarisation is mandatory and complex in the current financial environment; always involve a Lebanese notary.
• UK: SDLT anti-avoidance rules (FA 2003) and the sub-sale rules require specialist advice for complex structures.

Always pair with

• [[review-title-clean]] — verify clean title before computing tax on a transfer
• [[research-tax-treatment-lookup]] — broader tax treatment (VAT, CGT, WHT)
• [[tool-currency-converter]] — for cross-currency transactions

Related skills

• [[review-title-clean]]
• [[research-tax-treatment-lookup]]
• [[tool-currency-converter]]
• [[kb-real-estate-law-mena]]