--- name: tool-calculator-stamp-duty-tax-sboghossian title: Tool — Stamp Duty / Transfer Tax Calculator description: Use when computing stamp duty, transfer tax, or real-estate transaction tax on property or share transfers across MENA and European jurisdictions. Covers UAE (Dubai DLD 4%, Abu Dhabi 2%), KSA (RETT 5%), Lebanon (5–7% registration + stamp), UK (SDLT with residential surcharges), and France (droits d'enregistrement ~5.8%). Returns computed tax, breakdown by component, applicable exemptions, and jurisdiction-specific structuring notes. author: sboghossian author_url: https://github.com/sboghossian/mini-claude-for-legal/tree/main/skills/tool/tool-calculator-stamp-duty-tax license: MIT version: 0.1.0 execution_mode: open jurisdiction: cross-jurisdiction practice: real-estate language: en --- # 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 | Field | Type | Required | Notes | |---|---|---|---| | `jurisdiction` | enum | Yes | `UAE-Dubai`, `UAE-AbuDhabi`, `UAE-Sharjah`, `KSA`, `LB`, `UK`, `FR` | | `propertyValue` | number | Yes | Transaction value in local currency | | `currency` | string | No | Defaults to jurisdiction currency | | `propertyType` | enum | Yes | `residential`, `commercial`, `industrial`, `mixed`, `shares` | | `buyerStatus` | object | Yes | `{ resident: bool, firstTimeBuyer: bool, corporate: bool, nonResident: bool }` | | `sellerStatus` | object | No | Relevant for split-fee jurisdictions | | `structuringNotes` | string | No | Any pre-agreed fee-splitting or special structure | ## 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 ```json { "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]]