STAMP DUTY:
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 |
About The Author
Maina Susan
Tax & Finance Writer
I’m a Tax & Finance Writer at Quartet Solutions, simplifying tax regulations and financial concepts to help businesses stay compliant.
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