Amendment Tracker

Gazette amendments to the Stamp Duty Act (2019 Revision) since the 2019 Revision.

Stamp Duty (Rates of Duty) (No. 2) Regulations, 2025

SL 63 of 2025LG52/S4

Pending

Gazette: 1 Jan 2026Commencement: These Regulations come into force on 1st January, 2026.

s.2amendedAmends the Schedule to the Stamp Duty Act (2019 Revision) regarding rates of duty for conveyance or transfer of immovable property.

Stamp Duty (Rates of Duty) Regulations, 2025

SL 3 of 2025LG13/S1

Pending

Commencement: On publication in the Gazette

sch.repealedParagraphs (1) and (2) of the Schedule are repealed.

sch.substitutedA new paragraph (2) is substituted, setting the charge to duty on a conveyance or transfer of immovable property at 7.5% of the consideration.

sch.repealedParagraphs (10) and (11) are repealed.

sch.substitutedNew paragraphs (10), (11A), (11B), and (12) are substituted, detailing new rates of duty for transfers to Caymanians under specific conditions.