Taxes in Europe Database v2
Registration Authorities Stamp Duty Act (1984:404).
Persons acquiring immovable property or leasehold rights or persons granted a mortgage on immovable property, leasehold rights, aircraft, ships or businesses.
Price of property or amount of mortgage.
Stamp duty on acquisition of immovable property or leasehold rights is paid at the time of registration. For mortgages, the duty is paid when the mortgage is granted.