Document Duty

Conveyances in Guernsey attract document duty, payable to the States of Guernsey.  The calculator below can be used to provide an indication as to the level of duty according to the price of a property.  Please note that you should always have the figure confirmed by your legal advisor because of the nuances around the legislation.

In providing an indicative figure, the calculator assumes an attribution of 2.5% towards the contents of the property being purchased (upon which no duty is charged).  This can be overridden where the split is different, for instance because the contents are less valuable than 2.5% of the total price, or where the target property is a field and therefore the price comprises realty alone.

In November 2022, the States of Guernsey brought in a higher rate of document duty in respect of any domestic real property acquired other than for the purpose of being the principal private residence of the buyer or an immediate family member.  There is a separate button to calculate the duty figure in such cases.

If a buyer is downsizing, it may be that there is a document duty saving to be applied.  Please ask for more details on this if applicable.

In respect of conveyances in Alderney and Sark, please take separate advice from us.