Every rate, threshold and index the calculator uses is read from a dataset that records where it came from and when it applies. The list below is that record.
United States mortgage qualifying ratios
Consumer Financial Protection Bureau: what is a debt-to-income ratio; HUD Handbook 4000.1: FHA qualifying ratios; CFPB: General QM price thresholds, 2026 annual adjustment (Federal Register, 15 December 2025); eCFR: 12 CFR 1026.43, minimum standards for transactions secured by a dwelling; Fannie Mae Selling Guide B3-6-02: debt-to-income ratios; HUD Handbook 4000.1 (update 18); CFPB: what is a prepayment penalty; Freddie Mac: the costs of refinancing; CFPB: what you should know about home equity lines of credit; CFPB: Regulation Z 1026.40, home equity plans; IRS Publication 936: home mortgage interest deduction.
Effective 1 October 2022 onward. Retrieved 17 October 2026. Within its effective period.
Ratios are applied to gross monthly income before tax. Since the CFPB's General QM rule (in force 2021-03-01, mandatory from 2022-10-01) there is no statutory debt-to-income cap for a qualified mortgage: the test is the loan's price (APR over APOR, 2.25 points for a first lien of 137,958 dollars or more in 2026), and the lender must only consider and verify DTI or residual income.
How we checked these figures
FHA 31/43 from HUD Handbook 4000.1 II.A.5 (revised 2026-08-12); FHA minimum investment 3.5% at a credit score of 580 or more; FHA premiums 1.75% upfront and 0.50% or 0.55% a year (ML 2023-05). Fannie Mae B3-6-02: 36%, 45%, 50%. The 2026 QM price thresholds are from the CFPB annual adjustment, 90 FR, 2025-12-15.
United Kingdom mortgage lending limits
Bank of England: recommendation on loan to income ratios in mortgage lending; FCA: mortgage affordability and the loan-to-income flow limit; Bank of England PRA: high loan-to-income lending policy statement PS19/26 (October 2026); FCA: interest rate stress test (MCOB 11.6.18R); FCA Handbook MCOB 12.3: early repayment charges; MoneyHelper: remortgaging to cut costs.
Effective 1 October 2014 onward. Retrieved 17 October 2026. Within its effective period.
The 4.5 times limit applies to the share of a lender's new lending, not to an individual application.
How we checked these figures
FPC loan-to-income flow limit: no more than 15% of a lender's new residential lending at 4.5 times income or above.
German mortgage affordability conventions
BaFin: property loans at a glance; BGB s. 505a: creditworthiness assessment; BGB s. 489: ordinary termination right; BGB s. 502: early repayment compensation.
Effective 21 March 2016 onward. Retrieved 17 October 2026. Within its effective period.
There is no published statutory ratio; the figure here is a market convention and is labelled as such.
How we checked these figures
The German Wohnimmobilienkreditrichtlinie requires a creditworthiness assessment but sets no numeric ratio, so no statutory figure exists to pin.
Canadian debt service ratios
CMHC: calculating GDS and TDS; OSFI: minimum qualifying rate for uninsured mortgages; Department of Finance: mortgage reforms, insured price cap of 1.5 million and 30-year amortisation (September 2024); Interest Act, R.S.C. 1985, c. I-15; FCAC: reduce your prepayment penalties; FCAC: discharging a mortgage; OSFI Guideline B-20: residential mortgage underwriting practices and procedures; OSFI: treatment of combined loan plans under B-20 (2022).
Effective 1 July 2021 onward. Retrieved 17 October 2026. Within its effective period.
GDS and TDS are CMHC's criteria for an insured mortgage, applied at the minimum qualifying rate. An uninsured loan has no regulatory GDS or TDS figure, though most lenders use similar limits.
How we checked these figures
CMHC published maximums: 39% gross debt service and 44% total debt service.
Australian mortgage serviceability rules
APRA: prudential practice guide APG 223 residential mortgage lending; APRA: activation of debt-to-income limits; APRA: macroprudential settings maintained (May 2026); ASIC RG 220: early termination fees; Moneysmart: switching home loans.
Effective 1 November 2021 onward. Retrieved 17 October 2026. Within its effective period.
The serviceability buffer, confirmed at three percentage points, does more to limit borrowing than any ratio.
How we checked these figures
APRA requires assessment at the loan rate plus at least 3 percentage points (confirmed May 2026), and from 1 February 2026 limits lending at six times income or more to 20% of each bank's new lending.
Irish Central Bank mortgage lending limits
Central Bank of Ireland: mortgage measures; Central Bank of Ireland: mortgage measures framework; Consumer Credit Act 1995 s. 121 (revised); CCPC: switching your mortgage.
Effective 1 January 2023 onward. Retrieved 17 October 2026. Within its effective period.
Loan-to-income limits, applied to gross annual income.
How we checked these figures
Published limits: loan-to-income 4 times for a first-time buyer and 3.5 times for a second or subsequent buyer; loan-to-value 90% for both and 70% for buy-to-let. Lenders may exceed them for 15%, 15% and 10% of their new lending.
Dutch mortgage financing burden norms
NIBUD: financieringslastpercentages; Tijdelijke regeling hypothecair krediet (wetten.overheid.nl), version of 1 January 2026; AFM: toetsrente for the fourth quarter of 2026; BW Boek 7 art. 127 (wetten.overheid.nl); AFM: vergoeding bij vervroegd aflossen.
Effective 1 January 2026 onward. Retrieved 17 October 2026. Within its effective period.
The percentage varies by income band; 28% is the top of the range and is used here as a single figure.
How we checked these figures
Financing-burden percentages transcribed from Bijlage 1, Tabel 1 as published on wetten.overheid.nl (version in force from 1 January 2026), checked at 23.6% for 50,000 euros at a 4.001% to 4.500% test rate and 28.1% for 80,000 euros at 5.001% to 5.500%. Art. 3(8) adjusts the calculation for a single applicant with an income above 30,000 euros by up to 17,000 euros; that adjustment is not modelled.
New Zealand debt-to-income restrictions
Reserve Bank of New Zealand: understanding debt-to-income restrictions; Reserve Bank of New Zealand: loan-to-value ratio restrictions; Reserve Bank of New Zealand: LVR settings maintained (August 2026); Credit Contracts and Consumer Finance Act 2003; Credit Contracts and Consumer Finance Regulations 2004.
Effective 1 July 2024 onward. Retrieved 17 October 2026. Within its effective period.
The cap is on total debt relative to gross income, not on the payment as a share of income.
How we checked these figures
RBNZ published limits: six times income for owner-occupiers and seven for investors, each with a 20% speed limit.
Swedish mortgage affordability rules
Finansinspektionen: FFFS 2016:16 amortisation regulations, repealed 31 March 2026 by FFFS 2026:1; Regeringen: new law changes on the mortgage cap and amortisation (March 2026); Konsumentkreditlag (2010:1846).
Effective 1 April 2026 onward. Retrieved 17 October 2026. Within its effective period.
The stricter amortisation requirement tied to a 4.5 times debt quota was removed on 1 April 2026, so no debt-to-income rule now binds.
How we checked these figures
Finansinspektionen removed the stricter amortisation requirement for debt quotas above 4.5 with effect from 1 April 2026.
Indian FOIR lending conventions
Reserve Bank of India: master direction on housing finance; Reserve Bank of India: master circular on housing finance (LTV bands); RBI: Pre-payment Charges on Loans Directions, 2025.
Effective 9 October 2020 onward. Retrieved 17 October 2026. Within its effective period.
The RBI sets loan-to-value limits but no numeric income ratio, so FOIR is a market convention.
How we checked these figures
RBI housing finance rules set loan-to-value ceilings; FOIR itself is set by each lender and is labelled indicative here.
Sri Lankan debt service conventions
Central Bank of Sri Lanka: financial system stability.
Effective 1 January 2020 onward. Retrieved 17 October 2026. Within its effective period.
No published regulatory ratio exists; the figure is a market convention and is labelled indicative.
How we checked these figures
The Central Bank of Sri Lanka publishes no borrower-level debt service limit, so there is no statutory figure to pin.
Finnish debt-servicing recommendation
Finanssivalvonta: macroprudential decisions; FIN-FSA: housing loans and the loan cap; FIN-FSA: macroprudential decision of 29 June 2026; Kuluttajansuojalaki 38/1978 (Finlex).
Effective 1 January 2023 onward. Retrieved 17 October 2026. Within its effective period.
A supervisory recommendation rather than a statute, but followed by all Finnish lenders.
How we checked these figures
LTV caps: 95% for a first home and 90% otherwise, temporarily 95% for all buyers from 1 July 2026 (FIN-FSA decision of 29 June 2026). Maximum repayment term 40 years under the 2026 amendment. The 60% debt-servicing figure is a FIN-FSA recommendation.
Japanese repayment burden conventions
Japan Housing Finance Agency: Flat 35 lending criteria; Japan Housing Finance Agency: Flat 35 conditions; Japan Housing Finance Agency: Flat 35 early repayment.
Effective 1 October 2003 onward. Retrieved 17 October 2026. Within its effective period.
Flat 35 publishes 30% for incomes below 4 million yen and 35% above, which is the closest thing to a published rule.
How we checked these figures
Japan Housing Finance Agency Flat 35 criteria: total repayments at most 30% of annual income below 4 million yen, and 35% at or above it.
French HCSF lending conditions
Haut Conseil de stabilite financiere: conditions d'octroi de credit immobilier; Code de la consommation, articles L313-47 to L313-49 (Legifrance).
Effective 1 January 2022 onward. Retrieved 17 October 2026. Within its effective period.
Applied to net income, and the 35% includes the assurance emprunteur premium.
How we checked these figures
HCSF binding conditions: taux d'effort at most 35% of net income and a term of at most 25 years, with 20% flexibility for lenders.
Spanish mortgage affordability conventions
Banco de Espana: guia de acceso a la hipoteca; Ley 5/2019 reguladora de los contratos de credito inmobiliario (BOE).
Effective 16 June 2019 onward. Retrieved 17 October 2026. Within its effective period.
A market convention rather than a rule; the Ley 5/2019 requires an affordability assessment without setting a number.
How we checked these figures
Spanish mortgage law requires a solvency assessment but publishes no numeric ratio, so no statutory figure exists to pin.
United States real estate transfer taxes by state
Code of Alabama 40-22-1: deed tax; Alaska Department of Natural Resources: Recorder's Office fees; Arizona Department of Revenue: affidavit of property value; Arkansas DFA: Real Property Transfer Tax; California Revenue and Taxation Code 11911: documentary transfer tax; Colorado Revised Statutes 39-13-102: documentary fee; Connecticut General Statutes chapter 223, 12-494: real estate conveyance tax; Delaware Code title 30, chapter 54: realty transfer tax; D.C. Code 42-1103: recordation tax; D.C. Code 47-903: transfer tax; Florida Department of Revenue: documentary stamp tax; Georgia Department of Revenue: real estate transfer tax; Hawaii Department of Taxation: Form P-64A instructions (Rev. 2025), conveyance tax; Idaho State Tax Commission; Illinois Department of Revenue: Form PTAX-203, transfer tax lines 17 to 19; Illinois Department of Revenue: real estate transfer tax; Indiana Department of Local Government Finance: sales disclosure; Iowa Code 428A.1: real estate transfer tax; Kansas Department of Revenue; Kentucky Revised Statutes 142.050: real estate transfer tax; Louisiana Department of Revenue; Maine Revised Statutes title 36, 4641-A: real estate transfer tax; Maryland Code, Tax-Property 13-203: state transfer tax; Massachusetts General Laws chapter 64D, section 1: deeds excise; Michigan State Real Estate Transfer Tax Act (MCL 207.526) and County Real Estate Transfer Tax Act (MCL 207.505); Minnesota Statutes 287.21: deed tax; Mississippi Department of Revenue; Missouri Department of Revenue; Montana Department of Revenue: realty transfer certificate; Nebraska Department of Revenue: Form 521 instructions (Rev. 6-2026), documentary stamp tax; Nevada Department of Taxation: real property transfer tax; New Hampshire RSA 78-B: real estate transfer tax; New Jersey Division of Taxation: realty transfer fee and graduated percent fee; New Jersey Division of Taxation: realty transfer fee FAQ; New Mexico Taxation and Revenue Department; New York State Department of Taxation and Finance: real estate transfer tax; North Carolina General Statutes 105-228.30: excise tax on conveyances; North Dakota Office of State Tax Commissioner; Ohio Revised Code 319.54 and 322.02: real property conveyance fee; Oklahoma Statutes title 68, 3201: documentary stamp tax; Oregon Department of Revenue; Pennsylvania Department of Revenue: realty transfer tax; Rhode Island General Laws 44-25-1: realty conveyance tax; South Carolina Code 12-24-10 to 12-24-30: deed recording fee; South Dakota Codified Laws 43-4-21: real estate transfer fee; Tennessee Code 67-4-409(a): realty transfer tax; Texas Comptroller of Public Accounts; Utah State Tax Commission; Vermont Department of Taxes: property transfer tax; Code of Virginia 58.1-801: state recordation tax; Code of Virginia 58.1-802: grantor tax; Washington Department of Revenue: real estate excise tax; West Virginia Code 11-22-2: excise tax on the privilege of transferring real property; Wisconsin Statutes 77.22: real estate transfer fee; Wyoming Department of Revenue; California Legislative Information: Revenue and Taxation Code section 11911; Consumer Financial Protection Bureau: what is private mortgage insurance; Homeowners Protection Act of 1998, 12 U.S.C. 4901.
Effective 1 January 2026 onward. Retrieved 17 October 2026. Within its effective period.
Each state's own transfer, deed, documentary stamp, conveyance or recordation tax on a residential sale in 2026, with the statewide county taxes set at a uniform statutory rate (California, Connecticut municipal, Illinois, Michigan, West Virginia, Nevada's county rates). Varying local taxes are excluded and named in each state's note: New York City, San Francisco, Los Angeles ULA, Chicago, Philadelphia, Pittsburgh, Seattle and other local REET, Delaware and Pennsylvania local tax, Maryland county taxes. Fifteen states charge no transfer tax and Ohio's county-set fee is not modelled. Recording fees are excluded everywhere. The default region is New York, whose 0.4% state rate matches the representative figure used before regions existed. The rates for Alabama, Colorado, Kentucky, Massachusetts, Michigan, New Hampshire, North Carolina, Oklahoma, Rhode Island, Tennessee and Wisconsin are the statutory rates as commonly cited; their own revenue pages could not be read when this was checked, and the absence of a tax in the fifteen states without one was not confirmed against each state's own page. Transfer tax, property tax and closing costs are all set locally in the United States, so the national figures here are representative defaults rather than the rate you will be charged.
How we checked these figures
Florida DOR's worked examples (1,260 on 180,000; 284.90 on 40,675) and the New Jersey Division of Taxation FAQ figure (1,910 on 325,000) are reproduced exactly. Other states are pinned to their published schedules or statute text; states whose official pages could not be reached are listed in unverified.
UK property transfer taxes: SDLT, LBTT and LTT
GOV.UK: Stamp Duty Land Tax, residential property rates; GOV.UK: Stamp Duty Land Tax, buying an additional residential property; HMRC Stamp Duty Land Tax Manual SDLTM09870: rates for non-resident transactions; Revenue Scotland: LBTT residential property rates; Revenue Scotland: LBTT3048 first-time buyer relief; Revenue Scotland: Additional Dwelling Supplement; Revenue Scotland: How to pay LBTT (tax rounded down to the nearest pound); Scottish Government: Scottish Budget 2026 to 2027, LBTT rates and bands maintained; Welsh Government: Land Transaction Tax rates and bands; Welsh Revenue Authority: calculation of LTT payable, technical guidance (LTTA/3020 examples); Welsh Government: higher rates of Land Transaction Tax guide.
Effective 1 April 2025 onward. Retrieved 17 October 2026. Within its effective period.
England and Northern Ireland: SDLT residential rates in force since 1 April 2025, first-time buyer relief (nil to 300,000, 5% to 500,000, none above 500,000), the higher rates for additional dwellings (5 points on every band, so 5% of the whole price, not charged under 40,000) and the 2% non-resident surcharge, which is added to whichever rates apply, including the first-time buyer rates and the higher rates. Scotland: LBTT residential rates unchanged since 1 April 2021 and maintained by the Scottish Budget 2026 to 2027, first-time buyer relief raising the nil band to 175,000 (saving up to 600), and the Additional Dwelling Supplement at 8% of the whole price for effective dates from 5 December 2024, not charged under 40,000. Wales: LTT main residential rates since 10 October 2022 and higher residential rates since 11 December 2024, unchanged for 2026 to 2027; Wales has no first-time buyer relief. Not modelled: replacement of a main residence (no higher rates or ADS when the previous main home is sold within the time limit, and the refunds), multiple dwellings relief, purchases by companies and the 17% SDLT rate on high value dwellings bought by companies, leasehold rent, linked transactions, contracts exchanged before a rate change, the Leasing Scheme Wales refund and the ADS share test for joint buyers.
How we checked these figures
SDLT: GOV.UK 295,000 example pays 4,750; first-time buyer 500,000 pays 10,000; additional property 300,000 pays 20,000; SDLTM09870 non-resident first-time buyer at 200,000 pays 4,000. LBTT: Revenue Scotland 135,000 nil, 235,000 pays 1,800, 875,000 pays 63,350; LBTT3048 first-time buyers at 150,000 and 175,000 nil and at 250,000 pay 1,500 (relief 600); ADS not due at 25,000. LTT: 280,000 pays 3,300, LTTA/3020 350,000 pays 7,500 and 1,700,000 pays 135,750; higher rates 260,000 pays 15,950, 130,000 pays 6,500, 330,000 pays 22,950.
German Grunderwerbsteuer by Land
Grunderwerbsteuergesetz section 11: Steuersatz, Abrundung; Grunderwerbsteuergesetz section 3: allgemeine Ausnahmen (Freigrenze 2 500 Euro); Finanzverwaltung NRW: Grunderwerbsteuer, 6,5 Prozent fuer ab 1 Januar 2015 beurkundete Vertraege; Verwaltungsportal Hessen: Grunderwerbsteuer, in Hessen betraegt der Steuersatz 6 %; Senatsverwaltung fuer Finanzen Berlin: FAQ Grunderwerbsteuer, 6 Prozent; Steuerportal Mecklenburg-Vorpommern: Grunderwerbsteuer, derzeit 6 Prozent; Saechsische Staatsregierung: ab 1 Januar 2023 betraegt der Grunderwerbsteuersatz in Sachsen 5,5 Prozent; Hamburg Senat, 5 January 2022: Steuersatz von 4,5 % auf 5,5 % zum 1 Januar 2023; Grunderwerbsteuergesetz (GrEStG) section 11; Grunderwerbsteuer rates by Bundesland; Destatis: Bevolkerung nach Nationalitat und Bundeslandern.
Effective 1 July 2025 onward. Retrieved 17 October 2026. Within its effective period.
One rate per Land on the consideration (usually the price, plus any burdens the buyer takes over), set by each Land under Article 105(2a) of the Basic Law; Bayern still applies the federal 3.5% of section 11(1) GrEStG. The tax is rounded down to the whole euro (section 11(2)). An acquisition whose value does not exceed 2,500 euros is exempt (section 3 no. 1); above that the whole value is taxed, modelled as appliesFrom 2,500.01. There is no first-time buyer relief anywhere in Germany: a Land may set only one rate for all acquisitions, so Hamburg's 2022 plan for a reduced rate for young families was not possible to enact. Changes since 2023: Hamburg 4.5% to 5.5% and Sachsen 3.5% to 5.5% on 1 January 2023, Thueringen 6.5% to 5.0% on 1 January 2024, Bremen 5.0% to 5.5% on 1 July 2025. No change for 2026 was found. Not modelled: movable items (furniture, kitchen) bought separately and left out of the taxable consideration, share deals, and exemptions for transfers between spouses or relatives in direct line.
How we checked these figures
No Land publishes a euro worked example; every vector is the rate times the price, rounded down to the euro as section 11(2) GrEStG requires.
Canadian land transfer tax and registration fees by province and territory
Ontario Ministry of Finance: calculating land transfer tax; Ontario Ministry of Finance: land transfer tax refunds for first-time homebuyers; Ontario Ministry of Finance: Non-Resident Speculation Tax; City of Toronto: MLTT and MNRST rates and fees; City of Toronto: MLTT and MNRST rebate opportunities; City of Toronto: MLTT and MNRST calculator; Government of British Columbia: property transfer tax; Government of British Columbia: property transfer tax calculation examples; Government of British Columbia: first time home buyers' exemption amount; Government of British Columbia: newly built home exemption amounts; Government of British Columbia: additional property transfer tax; Manitoba Finance: land transfer tax; Ville de Montreal: how property transfer duties are calculated; Ville de Quebec: droits sur mutation immobiliere; Halifax Regional Municipality: taxes in Halifax, deed transfer tax; Government of Nova Scotia: Non-resident Provincial Deed Transfer Tax; Government of Prince Edward Island: Real Property Transfer Tax introduction (Internet Archive copy of 14 January 2026); Government of Prince Edward Island: Real Property Transfer Tax first-time home buyers exemption (Internet Archive copy of 6 June 2026); Government of Prince Edward Island: Real Property Transfer Tax low-cost real property exemption (Internet Archive copy of 12 February 2026); Government of Newfoundland and Labrador: Registry of Deeds schedule of fees; Government of Alberta: Land Titles and Surveys common documents fee schedule, effective 1 October 2026; Saskatchewan Registry Services (ISC): land titles fees, effective 15 April 2026; Northwest Territories: Land Titles Act, section 156; Northwest Territories: Land Titles Tariff of Fees Regulations; Service New Brunswick: real property transfer tax (could not be retrieved); Nunavut: Land Titles Tariff of Fees Regulations (could not be retrieved); Government of Yukon: land titles (could not be retrieved); CMHC: mortgage loan insurance cost; Ontario Ministry of Finance: land transfer tax.
Effective 1 April 2026 onward. Retrieved 17 October 2026. Within its effective period.
Each province and territory's tax or land registration fee in force on 17 October 2026, with first-time buyer and new home reliefs and foreign or non-resident buyer taxes where they exist. Ontario includes the City of Toronto as a locality, with its municipal land transfer tax (including the higher tiers above 3,000,000 from 1 April 2026), its first-time buyer rebate and its 10% municipal non-resident speculation tax from 1 January 2025. Quebec uses the 2026 indexed provincial thresholds, with Montreal and Quebec City as localities on their own 2026 brackets; other Quebec municipalities may set higher rates above 500,000, which are not modelled. Quebec has no statutory province-wide first-time buyer exemption from transfer duties; Montreal's home purchase assistance subsidy closed to new applications on 7 July 2026, and the city says a provincial refundable home ownership tax credit replaced it from April 2026, which is an income tax credit and not modelled. Nova Scotia's municipal deed transfer tax is modelled at Halifax Regional Municipality's 1.5%. British Columbia's additional property transfer tax applies only in five regional districts, and is charged here to every foreign buyer. Registration fees are modelled only for the four provinces and the territory that charge a fee instead of a tax (Alberta, Saskatchewan, Newfoundland and Labrador, Northwest Territories); the smaller registration fees in the other provinces, Toronto's 102.56 dollar administration fee, and Ontario NRST rebates are not modelled. New Brunswick, Nunavut and Yukon could not be verified and charge nothing here. Land transfer tax is provincial and the Ontario scale is the default here. Canadian mortgage rates are compounded semi-annually under section 6 of the Interest Act, which this dataset tells the schedule to apply.
How we checked these figures
Ontario's own worked example (4,475 at 400,000), its statement that a first-time buyer pays nothing on the first 368,000 and its NRST example (375,000 at 1,500,000) are reproduced. Toronto figures are those of the City's MLTT and MNRST calculator, worked with its published configuration and code (16,475 at 1,000,000; 83,475 at 3,500,000; 224,975 at 6,000,000; 12,000 for a first-time buyer at 1,000,000; 150,000 MNRST at 1,500,000). British Columbia's calculation examples (11,000; 143,000; 768,000; the 475,000 and 1,100,000 full exemptions) and its exemption tables (4,000 at 700,000, 7,040 at 836,000, 11,800 at 850,000 for first time buyers; 400.40 at 1,101,000 and 12,360 at 1,130,000 for newly built homes) are reproduced. Montreal's 2026 example (9,349 at 700,000) is reproduced. The other provinces and the Northwest Territories are pinned to their published schedules.
Australian stamp duty by state and territory
Revenue NSW: current thresholds and rates; Revenue NSW: First Home Buyers Assistance Scheme; State Revenue Office Victoria: general land transfer duty current rates; State Revenue Office Victoria: principal place of residence current rates; State Revenue Office Victoria: first home buyer duty exemption or concession; Queensland Revenue Office: transfer duty rates; Queensland Revenue Office: home concession rates; RevenueWA: transfer duty assessment; RevenueSA: rate of stamp duty; RevenueSA: calculation of the foreign ownership surcharge; RevenueSA: first home buyer relief available; State Revenue Office Tasmania: rates of duty; State Revenue Office Tasmania: foreign investor duty surcharge rates; State Revenue Office Tasmania: first home buyers of established homes duty relief; ACT Revenue Office: conveyance duty for non-commercial property; ACT Revenue Office: about the Home Buyer Concession Scheme; Northern Territory Government: land or property transfer stamp duty calculator; Northern Territory Government: house and land package stamp duty exemption; Revenue NSW: transfer duty.
Effective 1 July 2026 onward. Retrieved 17 October 2026. Within its effective period.
Each state and territory's own scale for 2026-27, its first home buyer exemption or concession, its owner-occupier concession where one exists, and its foreign buyer surcharge. First home grants, the vacant land concessions, off-the-plan and pensioner concessions and the land tax surcharges are not modelled.
How we checked these figures
Revenue NSW's three 2026-27 worked examples (55,537, 203,237 and 14,437), Queensland Revenue Office's examples (31,275 investment, 28,600 home concession, 19,890 first home) and RevenueSA's surcharge examples (26,830 plus 42,000, and 11,330) are reproduced exactly. The Northern Territory formula and its rounding down to 5 cents are those of the Territory Revenue Office's own calculator script. The other states are pinned to their published schedules.
Irish stamp duty on residential property
Revenue: Stamp Duty rates (residential property); Revenue: Stamp Duty on residential property (site and building agreement, VAT exclusive consideration); Revenue: stamp duty rates on residential property.
Effective 2 October 2024 onward. Retrieved 17 October 2026. Within its effective period.
Rates for instruments executed on or after 2 October 2024: 1% up to 1,000,000, 2% from 1,000,000 to 1,500,000 and 6% above, the same for every buyer (no first-time buyer, second home or non-resident distinction). Revenue's pages, republished on 22 October 2025 after Budget 2026, still show these rates. Not modelled: the 15% rate where a person acquires ten or more residential properties (excluding apartments) in a 12 month period, the separate scale for three or more apartments in the same block (1% to 1,000,000 and 2% above), and refund schemes (S83D, S83DA, S83DB). New homes: stamp duty is charged on the consideration exclusive of VAT, so on a new home bought for a VAT-inclusive price the duty is on the price less VAT; the calculator takes the price entered as the dutiable consideration and models no new build relief, because the VAT rate differs between houses and apartments and the exact conversion is not a relief.
How we checked these figures
Schedule-derived only: Revenue publishes the rates but no worked figure for a residential purchase. 360,000 pays 3,600; 1,200,000 pays 14,000; 2,000,000 pays 50,000.
Dutch overdrachtsbelasting on homes
Belastingdienst: tarief 2% (laag tarief); Belastingdienst: tarief 8% (woning waar u niet zelf gaat wonen); Belastingdienst: startersvrijstelling; Government.nl: real estate transfer tax rates; NHG: een hypotheek met NHG.
Effective 1 January 2026 onward. Retrieved 17 October 2026. Within its effective period.
2% of the value for a buyer who will live in the home for a longer period (signed declaration to the notary); 8% for a home the buyer will not live in, such as a buy-to-let or holiday home, down from 10.4% from 1 January 2026. Starter exemption: a buyer aged 18 or over and under 35 on the date of the notarial deed, buying a home to live in, who has not used the exemption before, pays nothing if the home's value is not higher than 555,000 in 2026; above that limit the full 2% is due. With several buyers each is tested separately; this calculator tests the oldest buyer. Not modelled: the 10.4% rate on non-residential property, land and garages bought separately, partly rented homes, the exemption for a new home whose supply is subject to VAT (samenloopvrijstelling), and the 12 month linking of later purchases.
How we checked these figures
Schedule-derived: Belastingdienst publishes the rates and conditions but no euro amount; its garage example (a 550,000 home on the starter exemption losing it when a 10,000 garage takes the value to 560,000, then 2% on the 550,000) gives 11,000 at 2%.
New Zealand: no stamp duty on buying a home
Inland Revenue, PIB vol 174 (May 1988): Stamp and Cheque Duties Amendment Act (No 2) 1988 exempts residential property from 17 March 1988; Inland Revenue, TIB vol 11 no 5 (May/June 1999): Stamp Duty Abolition Act 1999; Reserve Bank of New Zealand: loan-to-value restrictions.
Effective 20 May 1999 onward. Retrieved 17 October 2026. Within its effective period.
No transfer tax is charged on buying a home. Conveyance duty on dwellinghouses was repealed for instruments executed on or after 17 March 1988, and the Stamp Duty Abolition Act 1999 abolished the remaining conveyance and lease duty on commercial land and buildings for instruments executed after 20 May 1999. Not modelled (not purchase taxes): the bright-line test on resale gains, GST on a new home sold by a GST-registered developer (included in the price), Land Information New Zealand registration fees, and the Overseas Investment Act limits on foreign buyers.
How we checked these figures
Every vector is 0, as the statute requires.
Swedish stamp duty on buying a house
Lantmateriet: stamp duty and fees (lagfart and pantbrev); Finansinspektionen: FFFS 2016:16 amortisation regulations, repealed 31 March 2026 by FFFS 2026:1.
Effective 1 January 2026 onward. Retrieved 17 October 2026. Within its effective period.
Lagfart: a private individual pays 1.5% of the higher of the price and the previous year's tax assessment value, rounded down to the nearest thousand kronor, plus an 825 kronor expedition fee. Pantbrev: a new mortgage certificate costs 2% of its amount, rounded down to the thousand, plus 375 kronor; it is due only on the part of the loan not already covered by existing certificates, which the calculator cannot know, so the whole loan is used. A bostadsratt is a share in a housing co-operative, not real property: no lagfart and no pantbrev are due (a bank takes a pledge instead). Not modelled: the 4.25% rate for legal entities, gifts and inheritance.
How we checked these figures
Lantmateriet's own example (a 1,000 kronor sale of a property with a tax value of 288,750: 1.5% of 288,000 = 4,320 plus 825) is reproduced exactly.
Indian stamp duty and registration fees by state
Maharashtra Law and Judiciary Department: Maharashtra Stamp Act, Schedule I Article 25 (as modified to 5 December 2018); IGR Maharashtra: Table of registration fees under the Registration Act, 1908; Maharashtra Law and Judiciary Department: Maharashtra Municipal Corporations Act, section 149A; Department of Stamps and Registration, Karnataka: stamp duty and registration fees; Revenue Department, Government of NCT of Delhi: property registration; Registration and Stamps Department, Telangana: G.O.Ms.No.59 of 20 July 2021, stamp duty rates; Registration and Stamps Department, Telangana: table of registration fees from 2 September 2021; Stamp and Registration Department, Uttar Pradesh: ready reckoner of stamp duty and fees; Stamp and Registration Department, Uttar Pradesh: stamp exemption and incentive policies; Government of Uttar Pradesh notification 13/2025/914 of 29 July 2025: women's concession raised to one crore; Directorate of Registration and Stamp Revenue, West Bengal: stamp duty; Registration Department, Kerala: existing rates of stamp duty and registration fees (as on 1 April 2024); Department of Registration and Stamps, Madhya Pradesh: stamp duty and registration fee chart (19 September 2022); Ministry of Housing and Urban Affairs; Reserve Bank of India: housing loan norms.
Effective 1 April 2026 onward. Retrieved 17 October 2026. Within its effective period.
Stamp duty and the registration fee on a sale deed of a residential property, by state, for 2026-27. Both are charged on the higher of the price and the guidance value; the price stands in unless the visitor enters the guidance value. Every charge is rounded to the rupee (Kerala and Uttar Pradesh round the value first, as their schedules do). Not modelled: metro cess in Maharashtra, Karnataka's surcharge and cess and registration fee, Telangana's transfer duty, concessions for particular buyers other than the women's rates of Delhi and Uttar Pradesh, agricultural land and documentation charges. Most state portals refuse connections from outside India; several pages were read from Internet Archive copies of the official URLs.
How we checked these figures
No state publishes a worked example that could be loaded, so every vector is computed from the published schedule (Maharashtra Article 25 and the registration fee table; Delhi's stated rates; Telangana G.O.Ms.No.59 and the 2021 table of fees; Uttar Pradesh's ready reckoner and 2025 notification; West Bengal's stamp duty page; Kerala's 2024 ready reckoner; Madhya Pradesh's 2022 chart; Karnataka's fee table).
Sri Lankan stamp duty on a deed of transfer
Inland Revenue Department: Stamp Duty, devolution of duty on immovable property to the Provincial Councils.
Effective 1 April 2006 onward. Retrieved 17 October 2026. Within its effective period.
Stamp duty on a deed of transfer of immovable property is a Provincial Council tax: it was devolved by the 13th Amendment, and the central Stamp Duty (Special Provisions) Act No. 12 of 2006 covers only ten other instruments (affidavits, insurance, mortgages, leases and so on), as the Inland Revenue Department states. The rate modelled, 3% on the first 100,000 rupees of the consideration and 4% on the rest, is the one generally applied by the Provincial Councils; it could not be confirmed from a Provincial Council source in this session. Not modelled: provincial differences, if any, and the duty on a mortgage bond.
How we checked these figures
Schedule-derived only, and the schedule itself is unconfirmed: see unverified.
Finnish transfer tax on buying a home
Vero.fi: transfer tax rates (real estate 3%, housing company shares 1.5%), page updated 7 January 2026; Vero.fi: buyer of a flat (housing company), with worked example; Vero.fi: buyer of new construction, with worked example; Vero.fi: buyer of real estate; Vero.fi: first-time homebuyers no longer exempt from 1 January 2024.
Effective 1 January 2024 onward. Retrieved 17 October 2026. Within its effective period.
Real estate (a house with its own plot, or a building on transferable leased land) pays 3% of the price. Shares in a housing company, which is how most flats and terraced houses are owned, pay 1.5% of the debt-free price: the price plus the share of the housing company's loan allocated to the flat, so the price entered should be the debt-free price (velaton hinta). New construction bought from a developer is also taxed at 1.5% of the debt-free price. The first-time buyer exemption ended for contracts signed from 1 January 2024. The tax is rounded to the nearest cent. Not modelled: the National Land Survey's registration fee for real estate, exchanges and divisions of property.
How we checked these figures
Vero's two worked examples for housing company shares (debt-free price 80,000: 1,200; 280,000: 4,200) are reproduced exactly.
Japanese registration and licence tax and real estate acquisition tax on buying a home
National Tax Agency: No.7191 registration and licence tax rates (laws as at 1 April 2026); Tokyo Metropolitan Government Bureau of Taxation: real estate acquisition tax; National Tax Agency: registration and licence tax; Ministry of Internal Affairs and Communications: local taxes.
Effective 1 April 2026 onward. Retrieved 17 October 2026. Within its effective period.
Both taxes fall on the assessed value in the fixed asset tax register (koteishisan hyoka gaku), not the price. Registration and licence tax on a transfer by sale: land 2%, reduced to 1.5% for registrations until 31 March 2029; buildings 2%, or 0.3% for a qualifying home bought by an individual to live in (0.15% on first registration of a new home) until 31 March 2027. Real estate acquisition tax (a prefectural tax): 3% for land and homes until 31 March 2027 (4% for non-residential buildings), and residential land is taxed on half its assessed value until the same date. SIMPLIFICATION: a single assessed value is entered and both taxes are charged on all of it at the land rates (1.5% registration, 3% of half for acquisition), because the land and building values are not known separately. For a building this overstates: its registration rate is 0.3% for a qualifying owner-occupied home, and qualifying homes get a deduction from the acquisition tax base (12,000,000 yen for a new home) which often removes it entirely. A loan secured for a home to live in pays 0.1% mortgage registration tax until 31 March 2027. Bases are rounded down to the thousand yen and the taxes down to the hundred yen; registration tax is at least 1,000 yen. Not modelled: the acquisition tax exemption thresholds (from 1 April 2026: land 160,000, purchased buildings 340,000 yen of base), the building deductions and land reliefs for homes, judicial scrivener fees, stamp tax on the contract, and the 0.4% mortgage rate for other loans.
How we checked these figures
No yen worked example is published; vectors are schedule-derived.
French droits de mutation a titre onereux on a home
DGFiP: droits d'enregistrement et taxe de publicite fonciere, taux applicables au 1er juin 2026, par departement; BOFiP BOI-ENR-DMTOI-10-20 (17 June 2026): regime de droit commun, hausse a 5% et primo-accedants; BOFiP BOI-ENR-DMTOI-10-40: taux reduit des immeubles neufs, taux global de 0,715%; Collectivites-locales.gouv.fr: droits de mutation, taux de 3,80% a 4,50% et 5% du 1er avril 2025 au 31 mars 2028; impots.gouv.fr: droits d'enregistrement, tarifs des DMTO (monthly lists); Service-public.gouv.fr: frais de notaire, composition des frais d'acquisition.
Effective 1 June 2026 onward. Retrieved 17 October 2026. Within its effective period.
An existing home pays the departemental tax (3.80% base, 4.50% ceiling, up to 5% from 1 April 2025 to 31 March 2028), the communal or equalisation-fund tax of 1.20% (article 1584 and 1595 bis CGI) and the State's collection charge of 2.37% of the departemental tax (article 1647 V CGI). The groups are the three departmental rates in force on 1 June 2026 (DGFiP list): 5.00% in 87 of its entries (the Metropole de Lyon and the rest of the Rhone counted separately, Corse and Guyane included), 4.50% in 11, 3.80% in Indre only. A first-time buyer (no ownership of a main home in the two preceding years, buying a main home) is exempt from the increase above 4.50%. A new home sold subject to VAT pays 0.715% in all. Rates on 1 June 2026 stay in force until a departement's next deliberation takes effect; deliberations notified between 16 April and 30 November 2026 apply from 1 January 2027 (article 121, loi de finances pour 2026). Not modelled: the Ile-de-France 0.6% tax (offices, shops and storage only, not homes), the notary's emoluments, the 125 euro fixed charges and the contribution de securite immobiliere, abattements voted by some departements, Alsace-Moselle specifics.
How we checked these figures
No euro example is published; vectors apply the composite rate. The 0.715% global rate for a new home is the figure BOFiP itself uses.
Spanish ITP and AJD on buying a home, by comunidad autonoma
Ministerio de Hacienda: Tributacion Autonomica, Medidas 2026, capitulo IV (resumen de medidas vigentes en tributos cedidos, ITP y AJD), actualizado a 23 de septiembre de 2026; Ministerio de Hacienda: Tributacion Autonomica, Medidas 2026 (index page); Agencia Tributaria: Tipos de IVA 2026 (viviendas al 10%); Agencia Tributaria: normativa del impuesto sobre transmisiones patrimoniales; OCU: tipos de ITP por comunidad autonoma 2026; INE: Poblacion por comunidades y ciudades autonomas y sexo.
Effective 1 June 2026 onward. Retrieved 17 October 2026. Within its effective period.
A resale home pays ITP (transmisiones patrimoniales onerosas) at the rate of the comunidad where it stands; a new home bought from its developer pays 10% VAT instead, plus AJD on the deed at the comunidad's general rate for notarial documents. The price is taken as the taxable value (the value declared, which the administration may raise to its reference value) and, for a new home, as the price before VAT. Modelled reliefs are only those that need nothing but the price and the use of the home: Andalusia's 6% for a home to live in up to 150,000, Cantabria's 7% on the first 300,000 of a home to live in, Madrid's 0.4% and 0.5% AJD on homes up to 120,000 and 180,000, and Valencia's 0.1% AJD on a home to live in. Not modelled: the many reduced rates that depend on age, income, wealth, large or single-parent families, disability, protected housing (VPO) or rural municipalities, Catalonia's 20% rate for large holders, and the 3 year aggregation rule in Valencia. Valencia's rate fell from 10% to 9% (and AJD from 1.5% to 1.4%) on 1 June 2026. Navarra and the Basque Country levy the tax under their own foral rules and are left out of this fragment, see unverified. Canarias: a new home pays IGIC rather than VAT; not modelled.
How we checked these figures
The Ministry's summary gives rates and scales, not euro examples; Catalonia, Aragon and the Balearic Islands publish the cuota at each step of their scales, which the schedule rows reproduce (for example Aragon 32,000 at 400,000, 36,250 at 450,000, 40,750 at 500,000 and 64,500 at 750,000). Every vector is schedule-derived.