Capital transfer tax rates

Capital transfer tax on homes is 2%. On other immovable property, like commercial buildings, it is 6%.

Capital transfer tax on residential property

Capital transfer tax on homes is 2%. This includes gardens, garages and sheds, even if you buy these at a later date. The amount the capital transfer tax is based on varies, depending on the situation.

Capital transfer tax on non-residential property

Capital transfer tax on all non-residential property is 6%.
If a property is used for business and residential purposes, both rates apply.

Reduced capital transfer tax on resales

If you buy a home, office or other property and resell it within 6 months, capital transfer tax is only payable on the increase in value. 

Ministry responsible