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Gibraltar Stamp Duty

How much tax will you have to pay when buying a property in Gibraltar?

The stamp duty tax payable to the Gibraltar government depends on whether you are a first or second time buyer, the value of the property and the mortgage amount (if any). See below for a break-down of the stamp duty depending on these factors.

Here are the details:

IF YOU ARE A FIRST OR SECOND TIME BUYER or a residential property:

* Nil % on the first £260,000 of the value of the property;
* 5.5% on any balance above £260,000 to £350,000
* 3.5% on the balance above £350,000.

IF YOUR PROPERTY IS BEING TRANSFERRED BETWEEN SPOUSES:

* Nil %

IN ALL OTHER INSTANCES:

* Nil % where the value of the property does not exceed £200,000.
* Where your property value is between £200,000 and £350,000: 2% on the first £250,000 and 5.5% on the balance.
* Where your property value is above £350,000: 3% on the first £350,000 and 3.5% on the balance.

If you are purchasing your property with a mortgage, then additional stamp duty will be:
* 0.13% where the amount borrowed is up to £200,000
* 0.20% where the amount borrowed is up to £200,000.

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