Information Registration duties

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Contact details

Direction des Services Fiscaux

Le Panorama
57 rue Grimaldi
MC 98000 MONACO

Department of Tax Services :
(+377) 98 98 81 21
(+377) 98 98 81 22

Fax : (+ 377) 98 98 81 55

Opening Hours : from 9h30 to 17h00 from Monday to Friday

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Direction des Services Fiscaux

Le Panorama
57 rue Grimaldi
MC 98000 MONACO

Opening Hours : from 9h30 to 17h00 from Monday to Friday

Phone : (+ 377) 98 98 81 21

Phone : (+ 377) 98 98 81 22

Fax : (+ 377) 98 98 81 55

Send us an email
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Principle

Registration duties are levied on formalities to register transfers or civil or judicial acts.

Documents requiring registration

The following documents must be registered, within strict deadlines:

  • Notarial acts
  • Judicial documents 
  • Extrajudicialdocuments
  • Declarations of inheritance
  • Some private agreements, which must be drawn up in triplicate in writing, such as:
  • Tenancy agreements, which must be registered within a deadline of three months
    • All other documents relating to non trading companies which must be registered within a deadline of one month, before being registered with the Trade Registry
    • Deeds of sale for boats, before the boat is registered
    • Documents showing proof of ownership of a vehicle or aircraft prior to official registration of ownership
    • Deeds relating to the sale of a business

The following documents are exempt from registration:

  • Documents relating to public administration and the general interest
  • Birth, marriage and death certificates and any copies issued
  • Passports
  • Mortgage registration and land publication certificates, non-registration certificates issued by the Registrar

Other documents may be subject to registration

Rates applied

Registration fees are levied at either a fixed rate or a proportional rate, depending on the nature of the document.  The fixed rate fee is usually 10€.

The duties most commonly applied are:

  • Duty of 1 % for tenancy agreements, levied on the annual rent plus charges
  • Duty of 2% for convictions
  • Duty of 3 % for mortgage agreement documents, for the engrossed copy
  • Duty of 5 % on the sale of movable property.  This duty is reduced to 2 % for some sales at public auctions
  • Duty of 6.5 % on the sale of real estate
  • Duty of 7.5 % on transferring business or customer list
  • Transaction fees of 1 % for land publication
  • Transaction fees of 0.65 % for mortgages

Act n. 1.381 of 19/06/2011on registration fees payable on transfers of property and property duties is intended, in particular, to amend the rates of duty on the sale of real estate (6.5%) and transaction fees for land publication (1%).

When carried out for the benefit of persons who meet the criteria of transparency laid down by law, property sales are now subject to proportional duty of 4.5% (instead of 6.5%).  In other cases, these transactions are subject to proportional duty of 7.5%.

With regard to land publication a fixed fee of 10 euros replaces the proportional duty of 1%.  Transactions involving a transfer of ownership remains subject to duty of 1%, when these transactions are subject to VAT.

How to obtain the required documents

o get these documents, you can:

  • Obtain blank lease agreements from stationery shops or estate agents
  • Obtain tax stamps and stamped paper from the Registration Division of Department of Tax Services or from tobacconists
Last update: 10/12/2012

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