Jersey stamp duty calculator (2026)
Buying a home in Jersey? Work out the stamp duty, or Land Transaction Tax on share transfer property, with first-time buyer relief, the second-home rates and the duty on your mortgage.
Stamp duty to pay
£9,590
Including the £90 fee and duty on the mortgage
- Stamp duty on the price
- £9,500
- Duty on the mortgage
- £0
- Document fee
- £90
A guide only. Your lawyer works out the final figure, and their fees are separate.
Stamp duty rates on homes (2026)
Each slice of the price is charged at its own rate. The same rates apply to Land Transaction Tax.
| Part of the price | Main home | Not your main home |
|---|---|---|
| Up to £50,000 | 0.5% | 2.5% |
| £50,000 to £300,000 | 1.5% | 3.5% |
| £300,000 to £500,000 | 2% | 4% |
| £500,000 to £700,000 | 3% | 5% |
| £700,000 to £1,000,000 | 3.5% | 5.5% |
| £1,000,000 to £1,500,000 | 4.5% | 6.5% |
| £1,500,000 to £2,000,000 | 5.5% | 7.5% |
| £2,000,000 to £3,000,000 | 7.5% | 9.5% |
| £3,000,000 to £6,000,000 | 10% | 12% |
| Over £6,000,000 | 11% | 13% |
The minimum duty is £10. Duty is charged on each £100 or part of £100. Land other than homes has a different, lower table.
Examples
| Price | Main home | First-time buyer | Not your main home |
|---|---|---|---|
| £300,000 | £4,000 | £0 | £10,000 |
| £500,000 | £8,000 | £1,500 | £18,000 |
| £750,000 | £15,750 | £15,750 | £30,750 |
| £1,000,000 | £24,500 | £24,500 | £44,500 |
Before the £90 fee and any duty on a mortgage.
First-time buyer relief
- Up to £350,000: nothing to pay.
- £350,000 to £600,000: 1% of the part over £350,000.
- £600,000 to £700,000: the normal duty, less a reduction of £8,500 minus 8.5% of the part over £600,000.
- Over £700,000: no relief.
You must ask for it, hold Entitled status (not on wealth grounds) or buy with an Entitled spouse or civil partner, never have owned a home anywhere (including shares or a lease), and buy the home to live in.
Duty on a mortgage
Borrowing secured on the home is charged 0.5%. For a main home worth up to £600,000, with the purchase and the mortgage passed in court on the same day, there is none; between £600,000 and £700,000 the rate rises gradually to the full 0.5%. Share transfer purchases have a similar charge with a £90 fee. Your lawyer will confirm which applies.
Looking for local help? Our Jersey business directory lists local firms by trade.
Questions
How is stamp duty worked out in Jersey?
In slices, like UK stamp duty. On a home, the first £50,000 is charged at 0.5%, the part up to £300,000 at 1.5%, up to £500,000 at 2%, up to £700,000 at 3%, and so on up to 11% over £6 million. There is a £90 fee on top. On a £500,000 home that is £8,000 plus the fee.
What is the difference between stamp duty and Land Transaction Tax?
Stamp duty is paid when you buy freehold property through the Royal Court. Land Transaction Tax (LTT) is paid when you buy share transfer property, such as many flats, by buying shares in the company that owns it. The rates are the same; LTT is worked out on the price or the gross value, whichever is higher.
Do first-time buyers pay stamp duty in Jersey?
Not up to £350,000. From £350,000 to £600,000 they pay 1% of the part over £350,000, the relief tapers away between £600,000 and £700,000, and there is none over £700,000. You must have Entitled status, never have owned a home anywhere, and be buying the home to live in.
Is stamp duty higher on a second home or buy-to-let?
Yes. In 2026, a home that will not be your main residence pays 2 percentage points more on every slice, from 2.5% up to 13%. That reduced surcharge is set for 2026 only: the Government has proposed keeping it for 2027, but that is not law yet.
Is there stamp duty on a mortgage in Jersey?
Yes, 0.5% of the amount borrowed, but none for a main home worth up to £600,000 when the purchase and mortgage go through court on the same day, tapering in up to £700,000. Many buyers ask their lawyer for the exact figure.
Sources. We checked every figure on this page against these official sources on 29 October 2026. This is a guide, not tax, legal or financial advice: for your own case, ask the body named.
More free calculators: all our Jersey tools.
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