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You can refer to the current stamp duty rates table for immovable property, lease and stock in Hong Kong on the following link. Stamp duty rates table With effect from 11 am on 22 February 2023, the rates of Scale 2 are as follows:
「額外印花税」是根據物業交易的代價款額或物業市值 (以較高者為準) , 按賣方或轉讓方轉售或轉讓前持有物業的不同持有期而定的税率計算 : 除非獲豁免，「買家印花税」適用於在2012年10月27日或之後但在2024年2月28日前簽立的住宅物業買賣協議及售賣轉易契。 「買家印花税」是按物業交易的代價款額或物業市值 (以較高者為準)，以7.5% (適用於在2023年10月25日至2024年2月27日期間簽立的文書)或15% (適用於在2012年10月27日至2023年10月24日期間簽立的文書)的税率計算。 以下連結載有「額外印花税」及 「買家印花税」的常見問題及計算例子。 常見問題︰額外印花税 闡明「額外印花税」的應用及計算方法例子 常見問題︰買家印花税 闡明「買家印花税」的應用及計算方法例子.
Stamp Duty Rates Table [Where the stamp duty calculated includes a fraction of $1, round -up the duty to the nearest $1.] For lease of immovable property in Hong Kong, stamp duty is calculated at rates which vary with the term of the lease as follows:-
2014年2月28日 · Where specified conditions are met, sections 47E, 47F and 47G of the Ordinance provide stamp duty relief on the transfer of bonds and certain instruments, not otherwise required in the case of conventional bonds, issued or executed under Islamic bond schemes solely for compliance of Sharia principles.
Stamp duty on sale of immovable property in Hong Kong is charged at rates which vary with the amount or value of the consideration as follows:- Amount or value of consideration Rate
An Ordinance to amend the Stamp Duty Ordinance to give effect to certain proposals in the Budget introduced by the Government for the 2024–2025 financial year to replace the existing flat rate
Ad valorem stamp duty (AVD) - Scale 1 and Scale 2. Show All. The Stamp Duty (Amendment) Ordinance 2024 ("2024 Amendment Ordinance") was published in the Gazette on 19 April 2024. 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.
Table of Stamp Duty Rates: Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1. Sale or Transfer of Immovable Property
2024年2月9日 · Let’s take a deep dive into the different kinds of stamp duties in Hong Kong. Sale or transfer of immovable property Both residential property and commercial property are generally subject to stamp duty, namely the Ad Valorem Stamp Duty (AVD), and in some
适用于在2016年11月5日至2023年10月24日期间就取得住宅物业所签立的文书：税率划一为15%. 适用于在2023年10月25日至2024年2月27日就有关住宅物业所签立的文书：税率划一为7.5%. 适用于在2024年2月28日或之后就取得住宅物业所签立的文书：税率与第2标准税率相同。. 下 ...
