{ "name": "International Home Transfer-Tax & Buying-Cost Dataset", "publisher": "TallyClose (tallyclose.com)", "license": "CC BY 4.0 — attribution: \"Data: TallyClose (tallyclose.com)\"", "reviewed": "June 2026", "note": "Marginal bands unless a region defines altAbove/altBands, where the alt schedule applies to the WHOLE price above that threshold. Records with verified:false are knowledge estimates kept out of search.", "countries": [ { "country": "Canada", "country_code": "CA", "currency": "CAD", "duty_term": "land transfer tax", "typical_total_pct": "1.5%–4%", "mortgage_insurance": { "label": "CMHC mortgage default insurance", "thresholdPct": 20, "tiers": [ { "minDownPct": 5, "premiumRate": 0.04 }, { "minDownPct": 10, "premiumRate": 0.031 }, { "minDownPct": 15, "premiumRate": 0.028 } ], "note": "Required when your down payment is under 20%. The premium is added to your mortgage (not paid in cash), though PST on it is due upfront at closing in Ontario, Quebec and Saskatchewan.", "governmentSet": true }, "components": [ { "key": "legal", "label": "Real-estate lawyer / notary", "kind": "range", "low": 900, "high": 1500, "note": "Handles the closing, title search and registration. In Quebec a notary performs this role." }, { "key": "title", "label": "Title insurance", "kind": "flat", "amount": 400, "note": "A one-time policy, usually lender-required and arranged by your lawyer. Roughly $1 per $1,000 of value — higher in expensive markets like Toronto." }, { "key": "inspection", "label": "Home inspection", "kind": "range", "low": 300, "high": 800, "note": "Optional but advised — a pro checks the home's condition before you commit. Condos lower; large/rural homes higher." }, { "key": "disbursements", "label": "Registration & disbursements", "kind": "flat", "amount": 300, "note": "Title registration, property-tax adjustments, courier and small disbursements your lawyer collects at closing." } ], "regions": [ { "region": "Ontario", "region_code": "ON", "duty": { "label": "Land Transfer Tax (LTT)", "bands": [ { "from": 0, "to": 55000, "rate": 0.005 }, { "from": 55000, "to": 250000, "rate": 0.01 }, { "from": 250000, "to": 400000, "rate": 0.015 }, { "from": 400000, "to": 2000000, "rate": 0.02 }, { "from": 2000000, "to": null, "rate": 0.025 } ] }, "first_home": { "type": "rebate", "maxRebate": 4000, "note": "Ontario first-time buyers get a refund of up to $4,000 — no provincial LTT on roughly the first $368,000. You must be a citizen or permanent resident and never have owned a home anywhere." }, "foreign_buyer": "A 25% Non-Resident Speculation Tax (NRST) applies province-wide to foreign buyers; Toronto adds a further 10%.", "statute_citation": "Land Transfer Tax Act (Ontario); rates current 2026", "source_url": "https://www.ontario.ca/document/land-transfer-tax/calculating-land-transfer-tax", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "British Columbia", "region_code": "BC", "duty": { "label": "Property Transfer Tax (PTT)", "bands": [ { "from": 0, "to": 200000, "rate": 0.01 }, { "from": 200000, "to": 2000000, "rate": 0.02 }, { "from": 2000000, "to": 3000000, "rate": 0.03 }, { "from": 3000000, "to": null, "rate": 0.05 } ] }, "first_home": { "type": "rebate", "maxRebate": 8000, "availableBelow": 835000, "phaseOutTo": 860000, "note": "BC first-time buyers get up to $8,000 off PTT — a full exemption for homes valued $500,000 or less. The relief is available up to a fair-market value of $835,000, then tapers to nil at $860,000. (A separate newly-built-home exemption covers new homes up to $1.1M.)" }, "foreign_buyer": "A 20% Additional Property Transfer Tax applies to foreign buyers in Metro Vancouver and other specified regions (a federal foreign-buyer ban also applies).", "statute_citation": "Property Transfer Tax Act (BC); rates current 2026", "source_url": "https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Alberta", "region_code": "AB", "duty": { "label": "Land title registration fee", "baseFee": 50, "bands": [ { "from": 0, "to": null, "rate": 0.001 } ] }, "first_home": { "type": "note", "note": "Alberta has no land transfer tax, so there's no first-time-buyer rebate to claim — everyone pays only the small registration fee." }, "foreign_buyer": "No provincial foreign-buyer tax (the federal foreign-buyer ban applies).", "statute_citation": "Alberta Land Titles registration levy, effective 20 October 2024", "source_url": "https://www.alberta.ca/register-land-title-document-plan", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Quebec", "region_code": "QC", "duty": { "label": "Transfer duty (welcome tax)", "bands": [ { "from": 0, "to": 62900, "rate": 0.005 }, { "from": 62900, "to": 315000, "rate": 0.01 }, { "from": 315000, "to": null, "rate": 0.015 } ] }, "first_home": { "type": "note", "note": "Quebec introduced a first-home transfer-duty credit (up to about $5,875) retroactive to 1 January 2026, phasing out between $750,000 and $1,000,000. It's a refundable tax credit paid later, so it isn't deducted from your closing-day cost above — confirm the final rules with Revenu Québec." }, "foreign_buyer": "No provincial foreign-buyer tax (the federal foreign-buyer ban applies).", "statute_citation": "Act respecting duties on transfers of immovables (Quebec); 2026 indexed bands", "source_url": "https://www.quebec.ca/en/government/municipal-management/finances-taxation-municipal-finances/taxation/transfer-duties", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Montréal", "region_code": "MTL", "duty": { "label": "Welcome tax (droit de mutation)", "bands": [ { "from": 0, "to": 62900, "rate": 0.005 }, { "from": 62900, "to": 315000, "rate": 0.01 }, { "from": 315000, "to": 552300, "rate": 0.015 }, { "from": 552300, "to": 1104700, "rate": 0.02 }, { "from": 1104700, "to": 2136500, "rate": 0.025 }, { "from": 2136500, "to": 3113000, "rate": 0.035 }, { "from": 3113000, "to": null, "rate": 0.04 } ] }, "first_home": { "type": "note", "note": "Québec's new first-home transfer-duty credit (up to about $5,875, retroactive to 1 January 2026) may apply, and the City of Montréal runs a Home-Ownership Assistance Program. Both are paid separately, so nothing is deducted here — confirm current amounts with the city and Revenu Québec." }, "foreign_buyer": "No provincial foreign-buyer tax (the federal foreign-buyer ban applies).", "statute_citation": "City of Montréal droit de mutation; 2026 indexed brackets effective 1 January 2026", "source_url": "https://montreal.ca/articles/comment-sont-calcules-les-droits-sur-les-mutations-immobilieres-9279", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Manitoba", "region_code": "MB", "duty": { "label": "Land Transfer Tax", "bands": [ { "from": 0, "to": 30000, "rate": 0 }, { "from": 30000, "to": 90000, "rate": 0.005 }, { "from": 90000, "to": 150000, "rate": 0.01 }, { "from": 150000, "to": 200000, "rate": 0.015 }, { "from": 200000, "to": null, "rate": 0.02 } ] }, "first_home": { "type": "note", "note": "Manitoba has no first-time-buyer land transfer tax rebate — first-time buyers pay the same as everyone else." }, "foreign_buyer": "No provincial foreign-buyer tax (the federal foreign-buyer ban applies).", "statute_citation": "Tax Administration and Miscellaneous Taxes Act (Manitoba); rates current 2026", "source_url": "https://manitoba.ca/finance/other/landtransfertax.html", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Saskatchewan", "region_code": "SK", "duty": { "label": "Title transfer registration fee (ISC)", "bands": [ { "from": 0, "to": null, "rate": 0.004 } ] }, "first_home": { "type": "note", "note": "Saskatchewan has no land transfer tax, so there's no first-time-buyer rebate — only the ISC registration fee applies." }, "foreign_buyer": "No provincial foreign-buyer tax (the federal foreign-buyer ban applies).", "statute_citation": "Information Services Corporation (ISC) title fee schedule; rate since 29 July 2023", "source_url": "https://www.saskregistries.ca/fees/landtitlesfees", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Nova Scotia", "region_code": "NS", "duty": { "label": "Deed Transfer Tax (municipal)", "bands": [ { "from": 0, "to": null, "rate": 0.015 } ] }, "first_home": { "type": "note", "note": "Nova Scotia has no first-time-buyer deed-transfer-tax rebate at the provincial level." }, "foreign_buyer": "A 10% Provincial Non-Resident Deed Transfer Tax applies to most non-resident buyers (with a move-in exemption).", "statute_citation": "Municipal Deed Transfer Tax (Nova Scotia); rate varies by municipality", "source_url": "https://www.novascotia.ca/municipal-deed-transfer-and-property-tax", "verified": false, "data_verified_date": null } ], "sources": [ { "label": "Ontario — Land Transfer Tax", "url": "https://www.ontario.ca/document/land-transfer-tax/calculating-land-transfer-tax" }, { "label": "Toronto — Municipal Land Transfer Tax rates", "url": "https://www.toronto.ca/services-payments/property-taxes-utilities/municipal-land-transfer-tax-mltt/municipal-land-transfer-tax-mltt-rates-and-fees/" }, { "label": "British Columbia — Property Transfer Tax", "url": "https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax" }, { "label": "Quebec — Transfer duties", "url": "https://www.quebec.ca/en/government/municipal-management/finances-taxation-municipal-finances/taxation/transfer-duties" }, { "label": "CMHC — mortgage loan insurance premiums", "url": "https://www.cmhc-schl.gc.ca/professionals/project-funding-and-mortgage-financing/mortgage-loan-insurance/mortgage-loan-insurance-homeownership-programs/premium-information-for-homeowner-and-small-rental-loans" } ] }, { "country": "Australia", "country_code": "AU", "currency": "AUD", "duty_term": "stamp duty", "typical_total_pct": "4%–6%", "mortgage_insurance": { "label": "Lenders Mortgage Insurance (LMI)", "thresholdPct": 20, "tiers": [ { "minDownPct": 5, "premiumRate": 0.037 }, { "minDownPct": 10, "premiumRate": 0.02 }, { "minDownPct": 15, "premiumRate": 0.0075 } ], "note": "Charged by lenders (not government-set) when your deposit is under 20%. Premiums vary widely by lender and loan size and are usually added to the loan — treat this as a rough mid-range estimate.", "governmentSet": false }, "components": [ { "key": "conveyancing", "label": "Conveyancer / solicitor", "kind": "range", "low": 800, "high": 2500, "note": "Legal fee to handle the transfer and searches. Queensland and the ACT require a solicitor (no licensed conveyancers), so fees there sit at the higher end." }, { "key": "inspection", "label": "Building & pest inspection", "kind": "range", "low": 400, "high": 800, "note": "A combined building and pest report before you commit — strongly advised on established homes." }, { "key": "registration", "label": "Title transfer & mortgage registration", "kind": "flat", "amount": 350, "note": "Land titles office fees to register the transfer and your mortgage. Set per state and often scaled by value — confirm with your state titles office." }, { "key": "loanfee", "label": "Loan application / establishment fee", "kind": "flat", "amount": 400, "mortgageOnly": true, "note": "Lender set-up fee — typically $0–$600, and many lenders waive it." } ], "regions": [ { "region": "New South Wales", "region_code": "NSW", "duty": { "label": "Transfer duty", "bands": [ { "from": 0, "to": 17000, "rate": 0.0125 }, { "from": 17000, "to": 37000, "rate": 0.015 }, { "from": 37000, "to": 99000, "rate": 0.0175 }, { "from": 99000, "to": 372000, "rate": 0.035 }, { "from": 372000, "to": 1240000, "rate": 0.045 }, { "from": 1240000, "to": 3721000, "rate": 0.055 }, { "from": 3721000, "to": null, "rate": 0.07 } ] }, "first_home": { "type": "exempt_below", "fullBelow": 800000, "phaseOutTo": 1000000, "note": "NSW First Home Buyers Assistance Scheme: full exemption up to $800,000 and a sliding concession to $1,000,000, for new and established homes." }, "foreign_buyer": "Foreign buyers pay a 9% surcharge purchaser duty on residential land.", "statute_citation": "Duties Act 1997 (NSW); transfer-duty rates 1 July 2025 – 30 June 2026", "source_url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/understanding-transfer-duty/calculate-transfer-duty", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Victoria", "region_code": "VIC", "duty": { "label": "Land transfer duty", "bands": [ { "from": 0, "to": 25000, "rate": 0.014 }, { "from": 25000, "to": 130000, "rate": 0.024 }, { "from": 130000, "to": 440000, "rate": 0.05 }, { "from": 440000, "to": 550000, "rate": 0.06 } ], "altAbove": 550000, "altBands": [ { "from": 0, "to": 25000, "rate": 0.014 }, { "from": 25000, "to": 130000, "rate": 0.024 }, { "from": 130000, "to": 960000, "rate": 0.06 }, { "from": 960000, "to": 2000000, "rate": 0.055 }, { "from": 2000000, "to": null, "rate": 0.065 } ] }, "first_home": { "type": "exempt_below", "fullBelow": 600000, "phaseOutTo": 750000, "note": "Victoria first-home buyers get a full duty exemption up to $600,000 and a sliding concession to $750,000, for new and established homes." }, "foreign_buyer": "Foreign purchasers pay an 8% additional duty on the dutiable value.", "statute_citation": "Duties Act 2000 (Vic); PPR + general land-transfer-duty rates current 2026", "source_url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/land-transfer-duty-non-principal-place-residence-current-rates", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Queensland", "region_code": "QLD", "duty": { "label": "Transfer duty (home concession)", "bands": [ { "from": 0, "to": 350000, "rate": 0.01 }, { "from": 350000, "to": 540000, "rate": 0.035 }, { "from": 540000, "to": 1000000, "rate": 0.045 }, { "from": 1000000, "to": null, "rate": 0.0575 } ] }, "first_home": { "type": "exempt_below", "fullBelow": 710000, "phaseOutTo": 800000, "note": "Queensland first-home buyers of established homes get a full concession up to about $710,000, phasing out to nil at $800,000. New homes have an even more generous concession with no price cap." }, "foreign_buyer": "Foreign buyers pay 8% Additional Foreign Acquirer Duty (AFAD).", "statute_citation": "Duties Act 2001 (Qld); home-concession rates current 2026", "source_url": "https://qro.qld.gov.au/duties/transfer-duty/calculate/concession-rates/", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Western Australia", "region_code": "WA", "duty": { "label": "Transfer duty", "bands": [ { "from": 0, "to": 120000, "rate": 0.019 }, { "from": 120000, "to": 150000, "rate": 0.0285 }, { "from": 150000, "to": 360000, "rate": 0.038 }, { "from": 360000, "to": 725000, "rate": 0.0475 }, { "from": 725000, "to": null, "rate": 0.0515 } ] }, "first_home": { "type": "exempt_below", "fullBelow": 500000, "phaseOutTo": 700000, "note": "WA's First Home Owner Rate (from 21 March 2025) gives a full exemption up to $500,000 and a concession to $700,000 in Perth/Peel (to $750,000 elsewhere), for new and established homes." }, "foreign_buyer": "Foreign buyers pay 7% foreign transfer duty on residential property.", "statute_citation": "Duties Act 2008 (WA); general transfer-duty rates current 2026", "source_url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Tasmania", "region_code": "TAS", "duty": { "label": "Property transfer duty", "baseFee": 50, "bands": [ { "from": 3000, "to": 25000, "rate": 0.0175 }, { "from": 25000, "to": 75000, "rate": 0.0225 }, { "from": 75000, "to": 200000, "rate": 0.035 }, { "from": 200000, "to": 375000, "rate": 0.04 }, { "from": 375000, "to": 725000, "rate": 0.0425 }, { "from": 725000, "to": null, "rate": 0.045 } ] }, "first_home": { "type": "exempt_below", "fullBelow": 750000, "phaseOutTo": 750000, "note": "Tasmania gives first-home buyers of ESTABLISHED homes a full duty exemption up to $750,000, for purchases settling by 30 June 2026. Confirm the scheme is still running before you rely on it." }, "foreign_buyer": "Foreign buyers pay an 8% Foreign Investor Duty Surcharge (FIDS).", "statute_citation": "Duties Act 2001 (Tas); rates effective 21 October 2013, current 2026", "source_url": "https://www.sro.tas.gov.au/property-transfer-duties/rates-of-duty", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "South Australia", "region_code": "SA", "duty": { "label": "Stamp duty (conveyance)", "bands": [ { "from": 0, "to": 12000, "rate": 0.01 }, { "from": 12000, "to": 30000, "rate": 0.02 }, { "from": 30000, "to": 50000, "rate": 0.03 }, { "from": 50000, "to": 100000, "rate": 0.035 }, { "from": 100000, "to": 200000, "rate": 0.04 }, { "from": 200000, "to": 250000, "rate": 0.0425 }, { "from": 250000, "to": 300000, "rate": 0.0475 }, { "from": 300000, "to": 500000, "rate": 0.05 }, { "from": 500000, "to": null, "rate": 0.055 } ] }, "first_home": { "type": "note", "note": "South Australia has abolished stamp duty for eligible first-home buyers of NEW homes / off-the-plan (no value cap) — but first-home buyers of ESTABLISHED homes pay full duty, so nothing is deducted here." }, "foreign_buyer": "Foreign buyers pay a 7% Foreign Ownership Surcharge on residential land.", "statute_citation": "Stamp Duties Act 1923 (SA); conveyance rates current 2026", "source_url": "https://www.revenuesa.sa.gov.au/stamp-duty-land/rate-of-stamp-duty", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Australian Capital Territory", "region_code": "ACT", "duty": { "label": "Conveyance duty", "bands": [ { "from": 0, "to": 260000, "rate": 0.0028 }, { "from": 260000, "to": 300000, "rate": 0.022 }, { "from": 300000, "to": 500000, "rate": 0.034 }, { "from": 500000, "to": 750000, "rate": 0.0432 }, { "from": 750000, "to": 1000000, "rate": 0.059 }, { "from": 1000000, "to": 1455000, "rate": 0.064 }, { "from": 1455000, "to": null, "rate": 0.0454 } ], "altAbove": 1455000, "altBands": [ { "from": 0, "to": null, "rate": 0.0454 } ] }, "first_home": { "type": "note", "note": "The ACT's income-tested Home Buyer Concession Scheme can wipe out duty entirely on homes up to ~$1,020,000 for eligible buyers — but it depends on your household income, so it isn't applied here. Check eligibility with the ACT Revenue Office." }, "foreign_buyer": "The ACT has no upfront foreign-buyer duty surcharge (it applies an annual land-tax surcharge instead).", "statute_citation": "Duties Act 1999 (ACT); owner-occupier rates effective 1 July 2025", "source_url": "https://www.revenue.act.gov.au/rates-and-property-charges/conveyance-duty-stamp-duty/conveyance-duty-for-non-commercial-property", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Northern Territory", "region_code": "NT", "duty": { "label": "Stamp duty (conveyance)", "bands": [ { "from": 0, "to": 100000, "rate": 0.0215714 }, { "from": 100000, "to": 200000, "rate": 0.0347144 }, { "from": 200000, "to": 300000, "rate": 0.0478572 }, { "from": 300000, "to": 400000, "rate": 0.0610001 }, { "from": 400000, "to": 450000, "rate": 0.0708572 }, { "from": 450000, "to": 500000, "rate": 0.0774286 }, { "from": 500000, "to": 525000, "rate": 0.082356 } ], "altAbove": 525000, "altBands": [ { "from": 0, "to": 3000000, "rate": 0.0495 }, { "from": 3000000, "to": null, "rate": 0.0595 } ] }, "first_home": { "type": "note", "note": "The Northern Territory has ended its general first-home stamp-duty concession; established-home first-home buyers pay full duty. A House and Land Package Exemption and a FreshStart grant exist for NEW builds — check with the Territory Revenue Office." }, "foreign_buyer": "The Northern Territory is the only Australian jurisdiction with no foreign-buyer duty surcharge.", "statute_citation": "Stamp Duty Act 1978 (NT); conveyance duty current 2026", "source_url": "https://nt.gov.au/property/home-owner-assistance/stamp-duty-exemption", "verified": true, "data_verified_date": "2026-Q2" } ], "sources": [ { "label": "Revenue NSW — transfer duty", "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty" }, { "label": "State Revenue Office Victoria — land transfer duty", "url": "https://www.sro.vic.gov.au/land-transfer-duty" }, { "label": "Queensland Revenue Office — transfer duty", "url": "https://qro.qld.gov.au/duties/transfer-duty/" }, { "label": "WA Department of Treasury — transfer duty", "url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/transfer-duty-assessment" }, { "label": "State Revenue Office Tasmania — duty", "url": "https://www.sro.tas.gov.au/property-transfer-duties/rates-of-duty" }, { "label": "First Home Owner Grant (national portal)", "url": "https://www.firsthome.gov.au/" } ] }, { "country": "United Kingdom", "country_code": "GB", "currency": "GBP", "duty_term": "property transfer tax", "typical_total_pct": "1%–5%", "mortgage_insurance": null, "components": [ { "key": "legal", "label": "Conveyancing / solicitor fees", "kind": "range", "low": 900, "high": 1800, "note": "Your solicitor or licensed conveyancer's fee to handle the legal transfer of the property." }, { "key": "searches", "label": "Local authority & other searches", "kind": "range", "low": 250, "high": 450, "note": "Local authority, drainage & water, environmental and chancel searches your conveyancer orders before you commit." }, { "key": "survey", "label": "Survey (RICS Level 2 HomeBuyer)", "kind": "range", "low": 400, "high": 1000, "note": "An independent condition report. A basic lender's valuation can be cheaper or free; a full Level 3 building survey costs more." }, { "key": "landreg", "label": "HM Land Registry fee", "kind": "flat", "amount": 150, "note": "Government fee to register you as the new owner. Scales roughly £20–£500+ by price and method; Scotland uses Registers of Scotland instead." }, { "key": "mortgagefee", "label": "Mortgage arrangement fee", "kind": "flat", "amount": 1000, "mortgageOnly": true, "note": "Lender product / arrangement fee — commonly £0–£1,500. Some deals are fee-free; the fee can usually be added to the loan." } ], "regions": [ { "region": "England & Northern Ireland", "region_code": "ENG", "duty": { "label": "Stamp Duty Land Tax (SDLT)", "bands": [ { "from": 0, "to": 125000, "rate": 0 }, { "from": 125000, "to": 250000, "rate": 0.02 }, { "from": 250000, "to": 925000, "rate": 0.05 }, { "from": 925000, "to": 1500000, "rate": 0.1 }, { "from": 1500000, "to": null, "rate": 0.12 } ] }, "first_home": { "type": "relief_schedule", "cap": 500000, "bands": [ { "from": 0, "to": 300000, "rate": 0 }, { "from": 300000, "to": 500000, "rate": 0.05 } ], "note": "First-time buyers pay no SDLT up to £300,000 and 5% on the slice from £300,001–£500,000. Above a £500,000 purchase price the relief is lost and standard rates apply." }, "foreign_buyer": "Additional homes carry a +5% surcharge; non-UK residents pay a further +2%.", "statute_citation": "Finance Act 2003 — SDLT residential rates, effective 1 April 2025", "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Scotland", "region_code": "SCT", "duty": { "label": "Land and Buildings Transaction Tax (LBTT)", "bands": [ { "from": 0, "to": 145000, "rate": 0 }, { "from": 145000, "to": 250000, "rate": 0.02 }, { "from": 250000, "to": 325000, "rate": 0.05 }, { "from": 325000, "to": 750000, "rate": 0.1 }, { "from": 750000, "to": null, "rate": 0.12 } ] }, "first_home": { "type": "rebate", "maxRebate": 600, "note": "First-time buyers in Scotland pay no LBTT up to £175,000 (a saving of up to £600). The relief applies at any purchase price." }, "foreign_buyer": "An 8% Additional Dwelling Supplement (ADS) applies to second homes and buy-to-let purchases of £40,000 or more.", "statute_citation": "Land and Buildings Transaction Tax (Scotland) Act 2013; residential bands current 2026", "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "verified": true, "data_verified_date": "2026-Q2" }, { "region": "Wales", "region_code": "WLS", "duty": { "label": "Land Transaction Tax (LTT)", "bands": [ { "from": 0, "to": 225000, "rate": 0 }, { "from": 225000, "to": 400000, "rate": 0.06 }, { "from": 400000, "to": 750000, "rate": 0.075 }, { "from": 750000, "to": 1500000, "rate": 0.1 }, { "from": 1500000, "to": null, "rate": 0.12 } ] }, "first_home": { "type": "note", "note": "Wales has no first-time-buyer relief — but its £225,000 nil-rate band is the UK's highest, so most lower-priced first homes pay no LTT anyway." }, "foreign_buyer": "Additional properties pay higher residential rates on a separate, steeper band table (from 5%).", "statute_citation": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017; main rates effective 10 October 2022", "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "verified": true, "data_verified_date": "2026-Q2" } ], "sources": [ { "label": "HMRC — Stamp Duty Land Tax (England & NI)", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates" }, { "label": "Revenue Scotland — LBTT", "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property" }, { "label": "Welsh Government — Land Transaction Tax", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands" }, { "label": "HM Land Registry — registration fees", "url": "https://www.gov.uk/guidance/hm-land-registry-registration-services-fees" } ] }, { "country": "New Zealand", "country_code": "NZ", "currency": "NZD", "duty_term": "stamp duty", "typical_total_pct": "0.5%–1.5%", "mortgage_insurance": null, "components": [ { "key": "legal", "label": "Property lawyer / conveyancer", "kind": "range", "low": 1000, "high": 2500, "note": "Handles the legal transfer, title and settlement. Fees vary a lot between firms — settled.govt.nz advises shopping around." }, { "key": "lim", "label": "LIM report", "kind": "range", "low": 200, "high": 400, "note": "A Land Information Memorandum from the council — what it holds on the property (consents, hazards, rates). Price set per council." }, { "key": "inspection", "label": "Builder's / pre-purchase inspection", "kind": "range", "low": 450, "high": 1200, "note": "An independent building report on the home's condition before you commit." }, { "key": "linz", "label": "LINZ title registration", "kind": "flat", "amount": 122, "note": "A fixed $122 government fee (e-lodgement) to register the transfer with Land Information New Zealand." } ], "regions": [ { "region": "New Zealand", "region_code": "NZ", "duty": null, "first_home": { "type": "note", "note": "New Zealand's First Home Grant was scrapped on 22 May 2024. First-home buyers can still use a KiwiSaver first-home withdrawal and the Kāinga Ora First Home Loan (5% deposit). There is no stamp duty to be relieved of." }, "foreign_buyer": "Most non-residents are barred from buying existing homes under the Overseas Investment Act (with Australian and Singaporean exceptions).", "statute_citation": "No conveyance duty in New Zealand; LINZ lodgement fee effective 3 February 2025", "source_url": "https://www.settled.govt.nz/buying-a-home/thinking-of-buying/thinking-about-your-finances-when-buying/", "verified": true, "data_verified_date": "2026-Q2" } ], "sources": [ { "label": "settled.govt.nz — finances when buying", "url": "https://www.settled.govt.nz/buying-a-home/thinking-of-buying/thinking-about-your-finances-when-buying/" }, { "label": "LINZ — title lodgement fees", "url": "https://www.linz.govt.nz/products-services/landonline/landonline-fees-and-charges/survey-and-title-fees/land-titles-instrument-codes-and-lodgement-fees-h-z" }, { "label": "Kāinga Ora — KiwiSaver first-home withdrawal", "url": "https://kaingaora.govt.nz/en_NZ/home-ownership/kiwisaver-first-home-withdrawal/" } ] }, { "country": "Ireland", "country_code": "IE", "currency": "EUR", "duty_term": "stamp duty", "typical_total_pct": "2%–3.5%", "mortgage_insurance": null, "components": [ { "key": "legal", "label": "Solicitor (conveyancing)", "kind": "range", "low": 1500, "high": 2500, "note": "Your solicitor's fee to handle the purchase — add 23% VAT and outlays/searches on top." }, { "key": "valuation", "label": "Valuation", "kind": "range", "low": 150, "high": 300, "note": "A lender-required valuation of the property (around €200 is typical)." }, { "key": "survey", "label": "Pre-purchase survey", "kind": "range", "low": 400, "high": 800, "note": "A structural / condition survey before you commit. Apartments are cheaper; detailed structural surveys cost more." }, { "key": "registration", "label": "Land Registry registration (Tailte Éireann)", "kind": "flat", "amount": 600, "note": "Government fee to register your ownership, tiered by price — collected by your solicitor as an outlay." } ], "regions": [ { "region": "Ireland", "region_code": "IE", "duty": { "label": "Stamp duty", "bands": [ { "from": 0, "to": 1000000, "rate": 0.01 }, { "from": 1000000, "to": 1500000, "rate": 0.02 }, { "from": 1500000, "to": null, "rate": 0.06 } ] }, "first_home": { "type": "note", "note": "Help to Buy (HTB) lets first-time buyers of NEW builds claim back up to €30,000 (or 10% of the price) in income tax/DIRT paid over the previous four years, toward the deposit. It doesn't reduce stamp duty, so nothing is deducted here. The scheme runs to the end of 2029." }, "foreign_buyer": "There is no foreign-buyer surcharge. A 15% rate applies to bulk purchases of 10 or more houses in a year.", "statute_citation": "Stamp Duties Consolidation Act 1999; residential rates effective 2 October 2024", "source_url": "https://www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/rates.aspx", "verified": true, "data_verified_date": "2026-Q2" } ], "sources": [ { "label": "Revenue.ie — stamp duty rates", "url": "https://www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/rates.aspx" }, { "label": "Revenue.ie — Help to Buy", "url": "https://www.revenue.ie/en/property/help-to-buy-incentive/index.aspx" }, { "label": "Citizens Information — costs of buying a home", "url": "https://www.citizensinformation.ie/en/housing/owning-a-home/buying-a-home/costs-of-buying-a-home/" } ] } ] }