Media type · Deed or transaction
Stamp duty
A duty on documents or transactions, often collected on property purchases.
Key facts
| Charged on | Deed or transaction |
|---|---|
| Overlap | May duplicate transfer tax |
| Surcharge | Possible for foreign buyers |
| Rate | Set by the destination |
| Check | Which duty applies where |
Transfer tax, stamp duty and surcharge
The three labels are often used loosely. In one country stamp duty may be the main transfer tax; in another it may be a small fee on the document, with transfer tax charged separately.
Read the completion statement line by line. If two duties are listed, both are due, and a foreign-buyer surcharge may sit on top of either.
Frequently asked questions
Are both stamp duty and transfer tax payable?
Only if both are charged in that jurisdiction. The completion statement or the authority guidance should show which lines apply.
Is the surcharge part of stamp duty?
It can be, or it can be a separate assessment. The label matters less than the base and the rate that are applied.