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.