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Stamp Duty Rates On Sale or Transfer of Immovable Property in Hong Kong |
Amount or value of the consideration |
Rate |
Exceed |
Does Not Exceed |
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$2,000,000 |
$100 |
$2,000,000 |
$2,351,760 |
$100+10% of excess over $2,000,000 |
$2,351,760 |
$3,000,000 |
1.5% |
$3,000,000 |
$3,290,320 |
$45,000+10% of excess over $3,000,000 |
$3,290,320 |
$4,000,000 |
2.25% |
$4,000,000 |
$4,428,570 |
$90,000+10% of excess over $4,000,000 |
$4,428,570 |
$6,000,000 |
3.00% |
$6,000,000 |
$6,720,000 |
$180,000+10% of excess over $6,000,000 |
$6,720,000 |
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3.75% |
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Stamp Duty Rates On Lease of Immovable Property in Hong Kong |
| Term |
Rate |
| Not defined or is uncertain |
0.25% x of the yearly or average yearly rent |
| Does not exceed 1 Year |
0.25% x of the total rent payable over the term of the lease |
| Exceeds 1 Year & Does not exceed 3 Year |
0.5% x of the yearly or average yearly rent |
| Exceeds 3 Years |
1% x of the yearly or average yearly rent |
Length of Delay |
Penalty |
| not exceeding 1 month |
double the amount of stamp duty |
| exceeding 1 month but not exceeding 2 months |
4 times the amount of stamp duty |
| in any other case |
10 times the amount of stamp duty |
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