First-time buyer relief applies to properties up to £700,000. You must be entitled to reside in Jersey and must never have owned property anywhere in the world. Properties over £700,000 revert to the standard rate.
Acquirer Type
Commercial rates are lower than residential above £500,000 and cap at 5% over £2m. Group transactions (75%+ common ownership) pay a flat £180 total.
Transaction Type
Total Duty Payable
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Calculation Breakdown
2
Mortgage Details
£
Please enter a valid loan amount
Mortgage Type
Low-value residential (1(aa)): Applies where the property value is ≤ £700,000 and the borrower occupies it as their main residence. Rate tapers from 0% (≤ £600,000) to 0.5% at £700,000.
Standard mortgage duty (1(c)): £90 registration fee + 0.5% of the loan amount, subject to a minimum duty of £5. For remortgages, duty applies to additional borrowing only.
£
Please enter a valid property value (must be ≤ £700,000)
Total Mortgage Duty Payable
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Calculation Breakdown
3
Enveloped Property (EPTT)
What is EPTT? Enveloped Property Transaction Tax applies to transfers of a significant interest (>50%) in a company or entity owning Jersey property where Land Transaction Tax has not already been charged. It uses the same rate bands as stamp duty.
£
Please enter a valid property value
Property Type
Acquisition Purpose
Interest Type
£
Please enter a valid annual rental
YRS
Please enter valid years remaining
Market value = Annual Rent × min(years remaining, 21). Capped at 21 years per the EPTT Law.
Total EPTT Payable
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Calculation Breakdown
This calculator is for general guidance only and does not constitute definitive advice. Rates: Stamp Duties and Fees (Jersey) Law 1998 as amended by Finance (2024 Budget) (Jersey) Law. For definitive advice, contact Appleby Jersey.