{
 "name": "Corp Tax Calculator Share Transfer Duty",
 "title": "Share Transfer Duty",
 "url": "https://corptaxcalculator.co.uk/datasets/share-transfer-duty/",
 "csv": "https://corptaxcalculator.co.uk/datasets/share-transfer-duty.csv",
 "markdown": "https://corptaxcalculator.co.uk/datasets/share-transfer-duty/index.md",
 "computed_at": "2026-10-21",
 "license": "https://corptaxcalculator.co.uk/terms",
 "headline": "The Share Transfer Duty carries 1 published figure read from 1 source's own page, from 0.50 to 0.50 percent, read 17 October 2026.",
 "quotes": [
  "The Share Transfer Duty carries 1 published figure read from 1 source's own page, from 0.50 to 0.50 percent, read 17 October 2026.",
  "4 of the 10 named sources read in full publish a figure; 6 publish none, read 17 October 2026.",
  "Share Transfer Duty, instrument GB stamp duty and stamp duty reserve tax on shares: median 0.50 percent across 1 source, read 17 October 2026.",
  "Share Transfer Duty, instrument GB stamp duty rounding multiple: median 5 GBP across 1 source, read 17 October 2026.",
  "Share Transfer Duty, instrument Victoria landholder duty statement deadline: median 30 day across 1 source, read 17 October 2026.",
  "Share Transfer Duty, instrument NSW landholder duty threshold (unencumbered land value): median 2,000,000 AUD across 1 source, read 17 October 2026.",
  "Share Transfer Duty, instrument NSW landholder duty acquisition statement deadline: median 3 month across 1 source, read 17 October 2026."
 ],
 "citation": "\"Corp Tax Calculator Share Transfer Duty\", updated 2026-10-21, https://corptaxcalculator.co.uk/datasets/share-transfer-duty/.",
 "changed_since": null,
 "national": {
  "unit": "%",
  "n": 1,
  "median": 0.5,
  "min": 0.5,
  "max": 0.5,
  "p25": 0.5,
  "p75": 0.5,
  "mean": 0.5,
  "units": {
   "%": 1,
   "AUD": 1,
   "GBP": 1,
   "day": 1,
   "month": 1
  },
  "published_sources": 4,
  "named_sources": 10,
  "read_sources": 10,
  "not_published": 6,
  "published_share": 0.4
 },
 "by_axis": {
  "instrument": {
   "GB stamp duty and stamp duty reserve tax on shares": {
    "%": {
     "n": 1,
     "median": 0.5,
     "min": 0.5,
     "max": 0.5,
     "p25": 0.5,
     "p75": 0.5,
     "mean": 0.5
    }
   },
   "GB stamp duty rounding multiple": {
    "GBP": {
     "n": 1,
     "median": 5,
     "min": 5,
     "max": 5,
     "p25": 5,
     "p75": 5,
     "mean": 5
    }
   },
   "Victoria landholder duty statement deadline": {
    "day": {
     "n": 1,
     "median": 30,
     "min": 30,
     "max": 30,
     "p25": 30,
     "p75": 30,
     "mean": 30
    }
   },
   "NSW landholder duty threshold (unencumbered land value)": {
    "AUD": {
     "n": 1,
     "median": 2000000,
     "min": 2000000,
     "max": 2000000,
     "p25": 2000000,
     "p75": 2000000,
     "mean": 2000000
    }
   },
   "NSW landholder duty acquisition statement deadline": {
    "month": {
     "n": 1,
     "median": 3,
     "min": 3,
     "max": 3,
     "p25": 3,
     "p75": 3,
     "mean": 3
    }
   }
  }
 },
 "rows": [
  {
   "source": "GOV.UK - Stamp Duty and Stamp Duty Reserve Tax",
   "url": "https://www.gov.uk/government/publications/stamp-duty-and-stamp-duty-reserve-tax/stamp-duty-and-stamp-duty-reserve-tax",
   "figure": "0.5%",
   "value": 0.5,
   "unit": "%",
   "vat": null,
   "axis": {
    "instrument": "GB stamp duty and stamp duty reserve tax on shares"
   },
   "retrieved_at": "2026-10-17",
   "quote": "However, the costs of Stamp Duty and Stamp Duty Reserve Tax (0.5%) were considered relatively low.",
   "source_class": "primary-government",
   "text_sha256": "942908143f7e4b17e7b2f25a1db4183840bedf484c84a047e1dceab7a49e4144"
  },
  {
   "source": "GOV.UK - Stamp Taxes on Shares Manual STSM013040",
   "url": "https://www.gov.uk/hmrc-internal-manuals/stamp-taxes-shares-manual/stsm013040",
   "figure": "£5",
   "value": 5,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "instrument": "GB stamp duty rounding multiple"
   },
   "retrieved_at": "2026-10-17",
   "quote": "Stamp Duty is a charge on instruments of transfer (see STSM011010). Section 112 (1) (b) FA1999 requires that Stamp Duty is “rounded up (if necessary) to the nearest multiple of £5”.",
   "source_class": "primary-government",
   "text_sha256": "2d8afdcf920a42aded3a1bc4e12bed521aa03523dbfa894b907291f10595b1a5"
  },
  {
   "source": "State Revenue Office Victoria - landholder duty",
   "url": "https://www.sro.vic.gov.au/landholder-duty",
   "figure": "30 days",
   "value": 30,
   "unit": "day",
   "vat": null,
   "axis": {
    "instrument": "Victoria landholder duty statement deadline"
   },
   "retrieved_at": "2026-10-17",
   "quote": "Lodge a statement within 30 days of a relevant acquisition.",
   "source_class": "primary-government",
   "text_sha256": "e5888a9b531da8d3cc6482354b53f89273d3eea05512e17723d46bce6174a3c5"
  },
  {
   "source": "Revenue NSW - what is landholder duty",
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/landholder-duty/what-is-landholder-duty",
   "figure": "$2 million",
   "value": 2000000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "instrument": "NSW landholder duty threshold (unencumbered land value)"
   },
   "retrieved_at": "2026-10-17",
   "quote": "A landholder can be any of the following who holds land (landholdings) in NSW with an unencumbered value of $2 million or more:",
   "source_class": "primary-government",
   "text_sha256": "61f278ebce4da8ff488c97deb34e025619eb2fcb8d181d8f51c30be57b713bd4"
  },
  {
   "source": "Revenue NSW - what is landholder duty",
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/landholder-duty/what-is-landholder-duty",
   "figure": "three months",
   "value": 3,
   "unit": "month",
   "vat": null,
   "axis": {
    "instrument": "NSW landholder duty acquisition statement deadline"
   },
   "retrieved_at": "2026-10-17",
   "quote": "If you’ve made a relevant acquisition in a landholder where landholder duty is payable, or to apply for an exemption or concession, you need to lodge an Acquisition Statement within three months of your acquisition.",
   "source_class": "primary-government",
   "text_sha256": "61f278ebce4da8ff488c97deb34e025619eb2fcb8d181d8f51c30be57b713bd4"
  }
 ],
 "not_published": [
  {
   "source": "GOV.UK - tax when you buy shares",
   "url": "https://www.gov.uk/tax-buy-shares",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "GOV.UK - Stamp Duty Reserve Tax: the basics",
   "url": "https://www.gov.uk/guidance/stamp-duty-reserve-tax-the-basics",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Government of Western Australia - landholder duty",
   "url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/landholder-duty",
   "retrieved_at": "2026-10-10",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Queensland Revenue Office - landholder duty",
   "url": "https://qro.qld.gov.au/duties/investors/landholder/",
   "retrieved_at": "2026-10-17",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Queensland Revenue Office - share transactions and duty",
   "url": "https://qro.qld.gov.au/duties/investors/shares/",
   "retrieved_at": "2026-10-17",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Revenue NSW - landholder duty",
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/landholder-duty",
   "retrieved_at": "2026-10-17",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://www.gov.uk/government/publications/stamp-duty-and-stamp-duty-reserve-tax/stamp-duty-and-stamp-duty-reserve-tax",
   "label": "GOV.UK - Stamp Duty and Stamp Duty Reserve Tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/tax-buy-shares",
   "label": "GOV.UK - tax when you buy shares",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/hmrc-internal-manuals/stamp-taxes-shares-manual/stsm013040",
   "label": "GOV.UK - Stamp Taxes on Shares Manual STSM013040",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/guidance/stamp-duty-reserve-tax-the-basics",
   "label": "GOV.UK - Stamp Duty Reserve Tax: the basics",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.sro.vic.gov.au/landholder-duty",
   "label": "State Revenue Office Victoria - landholder duty",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/landholder-duty",
   "label": "Government of Western Australia - landholder duty",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://qro.qld.gov.au/duties/investors/landholder/",
   "label": "Queensland Revenue Office - landholder duty",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://qro.qld.gov.au/duties/investors/shares/",
   "label": "Queensland Revenue Office - share transactions and duty",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/landholder-duty/what-is-landholder-duty",
   "label": "Revenue NSW - what is landholder duty",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/landholder-duty",
   "label": "Revenue NSW - landholder duty",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 4 of the 10 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 12 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per instrument: the rate, the threshold, the filing deadline and whether the duty exists at all. The derivation is the finding, and it is the opposite of what the keyword expects: Britain still charges on both paper and paperless transfers, while every Australian state abolished duty on marketable securities and replaced it with landholder duty, which bites only when the company's assets are land above a threshold. So the honest answer to 'stamp duty on shares' depends entirely on where the register is, and the page that says so is the one nobody has written.",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">0.50 to 0.50 percent</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">1 published figures, Share Transfer Duty, across 1 source, read 17 October 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://corptaxcalculator.co.uk/datasets/share-transfer-duty/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: Corp Tax Calculator Share Transfer Duty</a></figcaption></figure>"
}
