---
name: gi-property-stamp-duty
description: "Prepare an ordinary Gibraltar property conveyance stamp-duty calculation, separating the whole-property value test from consideration bands and excluding unverified relief eligibility."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gi-property-stamp-duty"
  jurisdiction: "GI"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# Gibraltar ordinary property conveyance stamp duty

**Source-cited draft. Independent review pending.** Scope: ordinary conveyances, without buyer relief or special duty. This is not a complete property-tax Guide.

## Statutory calculation

Schedule 1 distinguishes whole-property value from consideration. For ordinary conveyances:

| Whole-property value | Duty on consideration |
|---|---|
| Up to £200,000 | Zero |
| Above £200,000 through £350,000 | 2% on first £250,000; 5.5% on excess |
| Above £350,000 | 3% on first £350,000; 3.5% on next £450,000; 4.5% above £800,000 |

These are alternative schedules, not one continuous marginal table. First/second-buyer treatment has separate eligibility and bands. Special duty and affordable-housing exemptions require separate examination. [Stamp Duties Act 2005, ss19A–19C and Schedule 1, pp28–29; accessed 22 October 2026](https://www.gibraltarlaws.gov.gi/legislations/stamp-duties-act-2005-1262/download).

## Worked boundary checks

Assume value equals consideration, with no relief or special duty:

- £200,000: £0.
- £250,000: £5,000.
- £350,000: £5,000 + £5,500 = £10,500.
- £400,000: £10,500 + £1,750 = £12,250.
- £900,000: £10,500 + £15,750 + £4,500 = £30,750.

The £200,000 exemption is not a universal deductible slice.

## Working-paper evidence

Record the instrument date, parties, consideration, independently supported whole-property value and legal character of the transaction. Ask the reviewer to confirm the chosen Schedule 1 category before using the arithmetic. Do not substitute the cash paid at completion for the entire consideration without examining the contract.

Attach a copy of the executed instrument or proposed execution version to the calculation. Keep valuation support separate from financing documents. Reconcile the calculation's consideration to the contract and explain any difference from the valuation. This is our preparation workflow, not an assertion that every listed document is a prescribed filing attachment.

## Scope remaining

Relief eligibility, mortgages, leases, indirect property investments, gifts, exemptions, electronic filing, payment timing and penalties are not computed here. Do not reuse this table for those transactions. A reviewer must check current amendments and the actual facts before filing or paying. No accountant attestation is claimed.

> Contributed by Ryan Duguid.

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gi-property-stamp-duty` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gi-property-stamp-duty. If neither is available, confirm every figure against the official source pages cited above before relying on it.