“End of an era” for the stamp duty on commercial leases, which was replaced from 1 December 2024 by the Digital Transaction Fee (DTC).

This is the tax already levied on commercial property leases and is now becoming “digital”. Typically, the cost is covered by the lessee and the responsibility for declaring and remitting the tax falls on the lessor. There are special provisions for leases with the public sector, general government bodies, or where the lessor does not file a tax return.

The new fee, at a rate of 3.6%, is calculated on the agreed rent and is levied on both commercial leases and subleases. However, residential leases and leases subject to VAT are excluded. At the same time, it is not levied on imputed income from owner-occupation or owner-occupation.