Last reviewed – 26 February 2025
Stamp duty applies to property transfers, leases, and securities at the following rates as per the Stamp Duty Act:
Key Stamp Duty Rates
| Transaction | Rate |
|---|---|
|
Transfer of urban immovable property
|
4% |
|
Transfer of rural immovable property
|
2% |
|
Creation/increase of share capital
|
1% |
|
Transfer of unquoted shares
|
1% |
|
Registration of a company (nominal capital)
|
0% |
|
Transfer of quoted shares & affordable housing units
|
Exempt |
|
Sukuk arrangements
|
Exempt |
|
Debenture/mortgage registration (collateral)
|
0.05% |
|
Lease (≤ 3 years)
|
1% of annual Rent |
|
Lease (> 3 years)
|
2% of annual Rent |
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