Law 239(I)/2025
The Tax Department informs that, pursuant to Law 239(I)/2025, as from 01/01/2026, the Stamp Duty Laws of 1963 to 2025 are abolished. Consequently, any document that is drawn up and signed, even by one contracting party, after 01/01/2026 will not be subject to stamp duty.
Documents that are drawn up and signed, even by one contracting party, up to 31/12/2025 will continue to be subject to stamp duty, as defined under the Stamp Duty Laws of 1963 to 2025, and must be stamped in accordance with the procedures in force.
As a result, it is noted that Licensed Stamp Duty Sales Agents may continue to sell only the stamp duties already in their possession, so that documents subject to stamp duty are duly stamped in accordance with the existing procedures.
It is further noted that the payment of fees under the legislation of other Ministries / Services / Departments may continue through the use of the existing stamp duties available on the market, until new relevant arrangements are made by the competent authorities.