Stamp Tax (“Imposto Selo”)
What rates are applicable to stamp Tax?
Some examples are listed below:
| Taxable situation |
Taxable amount |
Rates |
| Acquisition of ownership or other rights on real estate |
Declared price of the of the contract or VPT |
0,8% |
| Mortgage Loan |
Mortgage amount |
0,6% |
| Notary Deeds |
n.a. |
25 € |
| Power of attorney |
n.a. |
5 € |
| Rentals |
Monthly instalment |
10% |
| Cheques |
Per cheque |
0,05 € |
| Interest |
Amount of interest |
4% |
| Commissions on guarantees |
Amount of commission |
3% |
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