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Stamp duty is calculated at rates which vary with the term of the lease as follows: (Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.) 4.25% of the consideration if rent is also payable under the lease. Otherwise, same duty as for a sale of immovable property.
The time limit for stamping is different, depending on the type of the instruments. It varies from 2 to 30 days. Besides, for residential property transactions, you can request deferral of payment and the maximum period of deferral is 3 years after the date of the earliest agreement. Learn more about these in this article.
Stamp Duty Rates Table. [Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.] 4.25% of the consideration if rent is also payable under the lease. Otherwise, same duty as for a sale of immovable property. The yearly rent/average yearly rent/total rent has to be rounded-up to the nearest $100.
Stamp Duty Computation (Landed Properties) - Property Transfer (AVD at Scale 1) Please input the property price or value and then press "Compute". The amount of stamp duty currently payable on the instrument will be shown. Disclaimer: The amount of the current stamp duty payable is computed according to the information that you have entered.
Stamp Duty Computation (Share Transfer Document) Inland Revenue Department (IRD) has developed a simple Stamp Duty Computation Program to help you calculate the stamp duty payable on share transfer instruments (i.e. instrument of transfer and contract notes). All you have to do is to input the consideration or value of shares, then press the ...
12. Q: If a residential property is acquired by a HKPR and a non-HKPR who is not the HKPR's close relative, will only half of the price or the value of the property be chargeable with BSD? 13. Q: Mr. A, a HKPR, signed a PASP to purchase a residential property on 15 October 2012. Ms.
Under the 2024 Amendment Ordinance, with effect from 28 February 2024, the AVD rate under Part 1 of Scale 1 is amended to the same as those of AVD at Scale 2. The following FAQs in relation to the different rates of AVD are only applicable to immovable properties acquired between 23 February 2013 and 27 February 2024. 1.
