Notes:
(1)	Article 27 of Stamp Duty Regulation and Article 6 of Stamp Duty General Schedule, approved by Law no. 17/88/M.
(2)	Pursuant to the provision of Article 12, Section 5 and Article 13, Item 3 of Law no. 24/2020, contracts signed on or after 31 March 2021, are not subject to stamp duty on private documents.
(3)	Article 24 of Stamp Duty General Schedule, approved by Law no. 17/88/M.
(4)	Pursuant to the provision of Article 27, Section 3 of Stamp Duty Regulation, approved by Law no. 17/88/M, lease stamp duty is reduced by half when the immovable property contract is with an arbitration clause or an arbitration agreement.
The simulation calculation is only applicable to “one-off payment” and “fixed rent”. The result of the calculation is for reference only, the finalized amount is subject to the evaluation of the Tax Department.