Transfer tax on corporate stock
When you buy corporate stock, you must pay transfer tax and file a transfer tax return. Corporate stock refers to shares in a company that is not a housing or real estate company, such as shares in a business enterprise or a telephone company. You must calculate and pay the transfer tax yourself.
However, if the shares you bought are listed on the stock exchange and you bought them on the exchange, you do not usually have to pay transfer tax or file the tax return.
Calculate the tax
The tax is 1.6% of the sales price and other possible remunerations.
You can use the transfer tax calculator to help with your calculations.
Pay the tax
Pay the tax within 2 months from the date when you signed the deed of sale or other agreement.
File the tax return
File the transfer tax return within 2 months from the date when you signed the deed of sale or other agreement.
Enclose the following documents with the signed return form:
- a receipt of tax payment
- copy of the signed deed of sale or other contract.
In addition, provide copies of any other relevant documents concerning transfer taxation.
You can use a single form to submit the details for all the buyers, or only your own details.
Find your nearest tax office where you can file the form. Corporate taxpayers: If you want to send the form by post, see the contact information of Corporate Tax Offices. Once we have processed your notification, we will mail it to you.