Desk research against primary sources, with the issuing authority linked where a page states an official fee, rule or deadline.
The trigger is registration, not completion, which is why off-plan and ready purchases feel different in practice even though the same 4% rate applies to both. On a ready property the fee is paid at the transfer appointment, the same moment title actually passes, so there is no gap between paying and owning — the two happen at the same desk on the same day.
Off-plan buyers pay the same 4% far earlier, typically at contract signing, well before the building — let alone the title deed — exists, and that upfront payment is separate from the developer waivers sometimes advertised as promotions, which discount the fee rather than defer it. Confirm which of the two you have actually been offered before assuming the payment is not due yet.
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