Residential properties / Industrial properties
- Property disposed of within one year of purchase - 12% / 15%
- Property disposed of within more than one year and up to two years of purchase - 8% / 10%
- Property disposed of within more than two years and up to three years
- of purchase - 4% / 5%
Stamp Duty on transfer of shares
(other than a residential Property- Holding Entity (PHE))
0.2% - Higher of purchase price or market value of the shares
Additional Conveyance Duties apply for acquisition (41% to 44%) and disposal (12%) of equity interest of PHE.