9°: Overseas departments

In the department of Guiana, the rates of stamp duty provided for in this code are reduced by half. The same reduction shall apply to the rates of registration duties and land registration tax, except where these duties and tax are levied at the rate provided for in article 1594 D.

In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregular owners of immovable property: 1° Transfers carried out by a public person; 2° Deeds of notoriety and court decisions establishing usucapion. The registration in the Mayotte land register of the deeds of notoriety mentioned in article…