Mutation Rights

Duties on Transfers of Immovables

The duty of transfers of immovables is calculated on the greater consideration of either the property price of sale paid or the municipal valuation according to the following rates:

On that part of the basis of imposition

 

Rate

  • Which does not exceed $ 50,400: 0.5%
  • In excess of $ 50,400 without exceeding $ 251,800: 1.0%
  • Which exceeds $ 251,800: 1.5%