Land Registry Fees & Duty — What You Need to Know

From 1 May 2023, the Isle of Man introduced a revised Land Registry Fees & Duty structure, significantly increasing charges and introducing a three-tier system based on buyer type. The Island does not use UK-style Stamp Duty Land Tax (SDLT).

• Owner-Occupier — your only home worldwide. Lowest rates.
• Resident Non-Owner — residents with other property or investors. Mid-range rates.
• Non-Resident — living or registered abroad. Highest rates.

How the Duty Is Calculated

• Owner-Occupier
  • £0 per £1,000 on first £230,000
  • £10 per £1,000 between £230,001–£500,000
  • £20 per £1,000 over £500,000
• Resident Non-Owner
  • £20 per £1,000 up to £3 million
  • £25 per £1,000 above £3 million
• Non-Resident
  • £40 per £1,000 up to £3 million
  • £45 per £1,000 above £3 million

Exemptions & Special Cases

Government bodies, charities, and certain family transfers may qualify for reduced or zero fees. Always confirm with your advocate or conveyancer.

Guide only — refer to the 2023 Fees & Duties Order or consult a professional.