2024-04-24 28Hse Editor
Start from 2013/2/23, The Stamp Duty of Hong Kong Property is as below:
| Amount or value of the consideration | Rate | |
| Exceeds | Does not exceed | |
|
| $2,000,000 | 1.5% |
| $2,000,000 | $2,176,470 | $30,000 + 20% of excess over $2,000,000 |
| $2,176,470 | $3,000,000 | 3% |
| $3,000,000 | $3,290,330 | $90,000 + 20% of excess over $3,000,000 |
| $3,290,330 | $4,000,000 | 4.5% |
| $4,000,000 | $4,428,580 | $180,000 + 20% of excess over $4,000,000 |
| $4,428,580 | $6,000,000 | 6% |
| $6,000,000 | $6,720,000 | $360,000 + 20% of excess over $6,000,000 |
| $6,720,000 | $20,000,000 | 7.5% |
| $20,000,000 | $21,739,130 | $1,500,000 + 20% of excess over $20,000,000 |
| $21,739,130 | 8.5% | |
Special Stamp Duty
SSD can be paid by Landlord or Buyer
Holding Period - Within 6months (tax 15%)
Holding Period - >6months and <12months (tax 10%)
Holding Period - >12months and <24months (tax 5%)
Holdiing Period - More than 24months,no extra tax involved (tax 0%)
Buyer Stamp Duty
Applicable for any person or entity, except a HKPR
Double Stamp Duty
Application to the non-first home buyer (includes Residence or commercial)
Stamp Duty FAQ and some examples
Stamp Duty and Mortgage Calculator
Like 1
