Finance Calculators
Transfer and Stamp Duty Calculator
Transfer and stamp duty is paid when a property changes hands. Each jurisdiction sets its own bands and rates, so this calculator applies one country's published rules at a time. It covers the purchase tax only, not notary, agent or annual charges.
Calculator
Formula and sources
Progressive bands apply each rate only to the part of the price inside its band. United Kingdom: standard residential rates from 1 April 2025, first-time buyer relief up to £500,000, and higher rates for additional dwellings added on top (GOV.UK, https://www.gov.uk/stamp-duty-land-tax and HM Treasury Budget 2026 Annex A). Italy: prima casa registro 2% with a €1,000 minimum, plus €50 mortgage and €50 cadastral fixed taxes for a private seller; 9% otherwise (Agenzia delle Entrate, https://www1.agenziaentrate.gov.it). France: departmental DMTO, base 3.80% and set by each department between 1.20% and 4.50% (5% temporarily to 31 March 2028); new build from a professional 0.71% (impots.gouv.fr and BOFiP BOI-ENR-DMTOI-10-20). Germany: Grunderwerbsteuer by Land (dnoti, 28 January 2026). Ontario: Land Transfer Tax Act, s. 2(1) (https://www.ontario.ca/laws/statute/90l06). New South Wales: Revenue NSW 2026/27 scale (https://www.revenue.nsw.gov.au). California: county documentary transfer tax of $0.55 per $500 (Rev. & Tax. Code § 11911). Spain: a resale in the Comunitat Valenciana pays ITP of 9% (11% above €1,000,000) for accruals from 1 June 2026 (Ley 5/2025 art. 33, DOGV núm. 10120 of 31 May 2025), and a new home bought from the promoter pays IVA of 10% (Ley 37/1992 art. 91.Uno.1.7.º). Portugal: mainland IMT for a permanent main residence, bands in force from 1 January 2026 (Autoridade Tributária, Ofício-circulado 40129/2026), whose two top bands are single rates applied to the whole price.
About This Calculator
What It Does
This tool estimates the buy-stage transfer or stamp duty for one jurisdiction at a time. It applies the bands, rates and fixed charges set out in the official source for that jurisdiction, then reports the total, the effective rate as a share of the price, and each component. It does not include notary, agency or registration fees beyond those the tax itself carries.
Worked Example
A €300,000 permanent main residence on the mainland falls in the 7% band: €300,000 × 7% − the table's €10,457.96 deduction = €10,542.04. Up to €106,346 the IMT is zero, and above €660,982 a single rate of 6% applies to the whole price (7.5% above €1,150,853).
Real-World Usage
Use the figure to budget the purchase before you make an offer: the duty is due at completion, and it is one of several costs. Confirm the rate and any relief with your notary, conveyancer or tax authority, because reliefs and exemptions depend on your circumstances and are not all included here.
Local Context
The page covers the UK (England and Northern Ireland), Italy, France, Germany, Spain, Portugal, Ontario, New South Wales and California. Spain: a new home bought from the promoter pays the national IVA of 10%, and a resale pays the transfer tax of the autonomous community where the property stands — this page gives the Comunitat Valenciana figure (9%, 11% above €1,000,000), while other communities set their own rates. Portugal: the mainland IMT bands for a permanent main residence; the Azores and Madeira use their own table, with thresholds multiplied by 1,25. Ontario, New South Wales and California figures cover that one state, province or county only; the other jurisdictions in those countries are not included. Scotland, Wales, other Canadian provinces and Australian states use their own taxes and are not covered.
Sources and Methodology
Sources: GOV.UK stamp duty land tax rates (2025/26); Agenzia delle Entrate; impots.gouv.fr and BOFiP BOI-ENR-DMTOI-10-20; dnoti (Germany, 28 January 2026); Ontario Land Transfer Tax Act, s. 2(1); Revenue NSW 2026/27 scale; California Revenue and Taxation Code § 11911; Ley 37/1992 art. 91 (Spanish IVA) and Ley 5/2025 art. 33, DOGV núm. 10120 of 31 May 2025 with the ATV tariff table (Valencian ITP); CIMT art. 17.º and Autoridade Tributária Ofício-circulado 40129/2026 (mainland Portugal IMT from 1 January 2026). Check the current official text before filing.
Last reviewed: November 2026.
Frequently Asked Questions
What is the difference between transfer duty and stamp duty?
The names differ by country. Transfer duty (New South Wales) and land transfer tax (Ontario) are the same kind of charge as UK stamp duty land tax, Italy's registro tax or France's droits de mutation: a tax on the purchase itself, paid when the property changes hands.
Does the first-time buyer relief apply to any price?
In this calculator the UK first-time buyer relief applies only to a property priced up to £500,000. Above that price the standard bands are used.
Which parts of Spain and Portugal does it cover?
Spain: the national 10% IVA on a new home bought from the promoter, and the Comunitat Valenciana transfer tax on a resale — 9%, or 11% above €1,000,000. Every other autonomous community sets its own rate and is not included. Portugal: the mainland IMT bands for a permanent main residence; the Azores and Madeira use their own tables.