Document Duty is a tax payable by a Purchaser to the States of Guernsey. It is charged only on the value of the flat/house/building and land being purchased ("the Realty").

The Document Duty (Rates) (Amendment) Ordinance, 2019 came into force, whereby the maximum contents allowable (without producing further evidence) has been reduced from 5% to 2.5%, meaning that Document Duty is now, generally, chargeable on 97.5% of the total purchase price.

Document Duty Rates are as shown below.

The Document Duty (Rates) (Amendment) Ordinance, 2022 has introduced important changes in the level of document duty on certain transactions with effect from 2nd November, 2022: (1) purchasers of residential property which will not be their principal private residence (i.e. in general terms, purchasers of residential property which will be a second (not principal) home, building development project or investment) will be charged significantly more document duty, whereas anybody downsizing (subject to specific restrictions) is entitled to relief from some of the document duty which would ordinarily have been charged.

Please note:- The Realty/Contents split may differ from the 97.5%/2.5% rule of thumb, as the actual value of the Contents will vary from one property to the next. We will be able to guide you on the appropriate split once we know more about the transaction. It is essential to pay close attention to this issue, as the new Law (for the first time ever) makes it a criminal offence to make a false declaration about the value of the transaction.

It may be that the standard rates of Document Duty will not apply to you.  Why not get in contact with us to find out more and to obtain a quote for your Conveyancing fees?

Should you wish to calculate Document Duty yourself manually, the applicable bands and percentages are detailed below.  Bear in mind that special rules apply in relation to property exchanges and conveyances between co-owners.  We will be happy to advise on how Document Duty will apply to your transaction.

  • 2.25% of the value of the transaction not exceeding £250,000; and

  • 3.50% of any part of the value of the transaction exceeding £250,000 but not exceeding £400,000; and

  • 4.00% of any part of the value of the transaction exceeding £400,000 but not exceeding £750,000; and

  • 4.25% of any part of the value of the transaction exceeding £750,000 but not exceeding £1,000,000; and

  • 4.50% of any part of the value of the transaction exceeding £1,000,000 but not exceeding £2,000,000; and.

  • 5.50% of any part of the value of the transaction exceeding £2,000,000.