The duty of transfers of immovables is calculated on the greater consideration of either the property price of sale paid or the municipal valuation according to the following rates:

On that part of the basis of imposition

Rate

• Which does not exceed $ 51,700: 0.5%
• In excess of $ 51,701 without exceeding $ 258,600: 1.0%
• Which exceeds $ 258,600: 1.5%