Houses For Sale in Jamaica - Transfer Tax and Stamp Duty

The transfer tax and stamp duty are fees that areJamaican buildings and land. In the case of land with a
attached to your cost when you are involved in aCommon Law Title, the size, description, boundaries
transaction for houses for sale in Jamaica is usually atand other relevant details.
a percentage value of the land. Normally the value is(3) Purchase Price - in words and figures to avoid
in line with the sale price.mistakes and misunderstandings.
The transfer act states that transfer tax is 7.5%.(4) Completion - the effective date when the final
There is a relief an amount of $10,000.00 relief wherepayment for transaction is anticipated to be collected
the value of the land is $150,000.00 or less. The typeand the full sale completed, that is, transfer effected,
of home does not matter. It is usually acheque and titles exchanged.
misconception that Jamaica beachfront houses for(5) Cost of transfer - unless otherwise agreed, this
sale attract a much higher transfer. This is simply notusually states that each party should bear half the
true. However there are some exemptions to thesecost of Stamp Duty, Registration Fee and Attorneys
Jamaican property taxes.Costs.
ExemptionsPayment of Jamaica real estate agents commission -
1. Transfers of property by Jamaican Governmentpaid on the Completion of the transfer of title and
and Local Authorities.the closing of the transaction.
2. Transfers to government or Local Authorities ofFees on sale and purchase of land
Jamaican land for purposes such as roadways and1. Transfer tax - 7.5% of market value (Vendor only)
other reservations in sub-divisions.2. Stamp duty - approximately 5.5% of Market Value
3. Transfers by way of gifts to approved institutions3. Registration fee - Approximately 2% of Market
of property to be used exclusively for charitableValue (or $2.00 per 1,000)
purposes.4. Attorney's costs - As per Scale - Jamaican Bar
4. The Principal place of dwelling of spouses (JointAssociation (effective 1st June 1991)
Tenancy or Tenancy in Common) In the event of5. Surveyors Identification Fees:
death only.(i) Values up to $500,000.00 = $1,500.00, thereafter,
Stamp Duty - Payment of Stamp Duty is governed0.1% up to 1 million, thereafter, $1,000 per million. Plus
by the Stamp Duty Act. The stamp duty payable onResearch and Title fee/charge of $400.00.
land is approximately 5.5% of the full value of the(ii) Properties in excess of 1 acre or Irregular
land/dwelling.Boundaries a traversing fee is added. Fee depends on
Certification of title: Once a property is registered it islength of traverse.
given identification by way of Volume and Folio(iii) If land is outside the corporate area $6.00 per
numbers in the Register Book of Titles. The originalmile.
Title is kept at the Office of Titles and entries are6. Valuation Fees:
made thereon whenever something affecting anyKingston Jamaica Corporate Area
interest in the land is brought to the attention of theCorporate Area: Cost $3.00 per 1000 of the market
Registrar of Titles. For example, a transfer, avalue and $150.00 for travelling and incidental
mortgage, death of a part owner, grants ofexpenses. Minimum fee of $1,000.00 plus travelling
easement and so on. This is standard for all housesand incidentals $1,150.00
for sale in Jamaica.Outside Corporate Area - (Beyond 15 miles from
The land owner gets the duplicate Certificate of TitleKingston Jamaica) 3.50 per 1,000 of the market value
on Registration. Duplicate Certificate of Title has toplus travelling @ $3.50 per mile minimum fee of
be submitted to the Registrar for endorsement of all$1,500.00 plus travelling.
transactions affecting the land.7. Mortgage Costs: (Building Societies)
The Conveyance or Transfer of Houses In Jamaica(1) 1% application fee (Saver)
For Sale Exercise(2) 2% application fee (non Saver)
This normally begins either between seller (vendor)(3) Life Insurance - amount differs according to age.
and buyer (purchaser) or between either one of theNB. No longer will Compulsory Society take an
aforementioned parties and a Jamaica real estateassignment of Existing Policy.
dealer or Jamaica property agent. Purchaser or an(4) Mortgage Indemnity: 7% of sum being Insured
attorney should inspect the Duplicate Certificate ofapplies when Mortgage in excess of the standard
Title. This is vital as some homes in Jamaica for saletwo thirds - 90% Mortgage.
come without sale agreements and hence no(5) Stamp duty on Mortgage
transfer might have taken place. A title proves(6) Registration Fees on the Mortgage
exactly who the owner of the land is.(7) Attorneys Costs
The usual form of Purchase and Sale Agreement(8) Valuation Fee
sets out inter alia:-(9) Surveyors Identification
(1) The legal names, registered address and gainful(10) First Month Mortgage Payment
occupation of the contracting parties.Mortgages: - $1.00 per 200 x 25% or 0.65%
(2) Full description of the house in Jamaica for sale -These outline all the costs associated with buying
including size or actual dimensions, registered location,houses for sale in Jamaica. It is important that both
and the identifying folio and volume numbers of thethe vendor and purchaser understand the fees
Certificate of Title, in the case of both registeredassociated with this Jamaica real estate transaction.