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14° ter : Free transfer duties. Exemption for property and property rights located in Mayotte.

Article 1135 ter of the French General Tax Code

Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto, provided that these property titles have been established by a duly transcribed or published deed between 1 January 2018 and 31 December 2025.

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