Section I: Registration duty and land registration tax

Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use on condition that the purchaser undertakes not to use them for any other purpose for at least three years from the date of the deed of purchase; b. Land or premises used as garages on condition that the purchaser…

Sont soumis à la taxe de publicité foncière ou au droit d’enregistrement au taux de 0,70 %: A. With the exception of those referred to in I of A of ‘article 1594-0 G, transfers for valuable consideration of building land and new buildings referred to in 2° of 2 of I of article 257 when they are subject to value added tax, except where the terms and conditions set out…

Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insufficiently exploited land in Mayotte are subject to the land registration tax or registration duty at the rate of 0.70%.

The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met: 1° The transfer is part of a transaction consisting of: a) Either sales by lots triggering the right of pre-emption provided for in the article 10 of law no. 75-1351 of 31 December 1975 relating to the protection of occupants of residential premises or…