The era of the stamp duty on commercial leases has officially ended, replaced as of December 1, 2024, by the Digital Transaction Fee (DTF). This tax, already applicable to commercial property rentals, now becomes “digital.” Typically, the tenant covers the cost, while the landlord is responsible for declaring and remitting the fee. Special provisions apply to leases involving the government, public sector entities, or cases where the landlord does not file a tax return.

The new fee, set at a rate of 3.6%, is calculated on the agreed rental amount and applies to both commercial leases and subleases. However, residential leases and leases subject to VAT are exempt. Additionally, the fee does not apply to imputed income from owner-occupied or self-used properties.

According to a guide issued by POMIDA, the obligation to bear the Digital Transaction Fee depends on the agreement between the parties, similar to the former stamp duty. Usually, the tenant bears the cost, either in full or partially, while the landlord remains responsible for declaring and remitting the fee.

Special provisions dictate that when the landlord does not file an income tax return, as is the case for the Holy Monasteries of Mount Athos, the obligation to pay the fee shifts to the tenant.

The process of remitting the DTF depends on who is liable. If the landlord is responsible, the fee is paid annually along with the income tax return. Conversely, if the tenant is liable, the fee must be paid monthly, by the last day of the following month after the transaction. In cases where the landlord is exempt from filing an income tax return, the DTF is paid in a lump sum for the entire rental amount by the end of the month following the transaction.

For transactions involving the government or public sector entities, specific provisions apply. When the landlord is the counterparty to the government, the fee is remitted annually through the income tax return. Conversely, if the tenant is the counterparty, the DTF is paid monthly.