Guernsey Document Duty Calculator
Calculate property conveyance document duty, first-time buyer concessions, Greffe registration fees (£75), and 0.5% mortgage bond duties under Guernsey law.
Transaction Particulars Greffe Standards
Document Duty Schedule
Guernsey Document Duty Rate Bands
| Property Value Band | Standard Conveyance Rate | First-Time Buyer Rate (≤ £400k) | Bond Duty |
|---|---|---|---|
| £0 - £250,000 | 2.25% | 0.0% (Exempt) | 0.50% |
| £250,001 - £400,000 | 3.50% | 2.25% | 0.50% |
| £400,001 - £750,000 | 4.00% | N/A (Standard rates) | 0.50% |
| £750,001 - £1,000,000 | 4.25% | N/A | 0.50% |
| Over £1,000,000 | 4.75% to 5.50% | N/A | 0.50% |
Frequently Asked Questions
What is Document Duty in Guernsey?
Document Duty is Guernsey's statutory equivalent of UK Stamp Duty Land Tax (SDLT), levied on the registration of property conveyances and mortgage bonds with the Greffe of the Royal Court.
What are the progressive Document Duty bands in Guernsey?
The statutory bands are: £0 - £250,000 at 2.25%; £250,001 - £400,000 at 3.50%; £400,001 - £750,000 at 4.00%; £750,001 - £1,000,000 at 4.25%; and above £1,000,000 at 4.75% to 5.50%.
What is the first-time buyer relief in Guernsey?
First-time buyers purchasing a principal residence for £400,000 or less pay 0% duty on the first £250,000, and 2.25% on the portion between £250,001 and £400,000, providing significant savings of up to £5,625.
How is duty calculated on mortgage bonds in Guernsey?
Document duty on registered judicial and consensual mortgage bonds is charged at a flat statutory rate of 0.50% of the loan amount.
What is the Greffe registration fee?
In addition to Document Duty, the Greffe charges a statutory administrative registration fee of £75.00 to record the conveyance in the Livre des Contrats.
Engr. Muhammad Shahzad
Chief Systems Architect & Lead Statutory Auditor
Specialist in British Crown Dependency fiscal architectures, insular tax legislation, and offshore corporate frameworks. All models audited against the Income Tax (Guernsey) Law 1975, Document Duty (Guernsey) Law, and Bailiwick of Guernsey statutory regulations.
📊 Guernsey Revenue Service & Social Security Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (GBP) |
|---|---|
| Primary Net / Statutory Payable Amount | £0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Channel Islands & Bailiwick of Guernsey Fiscal Framework Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.