|
 |
 |
| 樓宇買賣從價印花稅 |
| 代價款額/價值或物業價值 |
印花稅 |
| 超逾 |
不超逾 |
|
|
$4,000,000 |
$100 |
| $4,000,000 |
$4,323,780 |
$100+超逾$4,000,000的款額的20% |
| $4,323,780 |
$4,500,000 |
1.5% |
| $4,500,000 |
$4,935,480 |
$67,500+超逾$4,500,000的款額的10% |
| $4,935,480 |
$6,000,000 |
2.25% |
| $6,000,000 |
$6,642,860 |
$135,000+超逾$6,000,000的款額的10% |
| $6,642,860 |
$9,000,000 |
3.00% |
| $9,000,000 |
$10,080,000 |
$270,000+超逾$9,000,000的款額的10% |
| $10,080,000 |
$20,000,000 |
3.75% |
| $20,000,000 |
$21,739,120 |
$750,000+超逾$20,000,000的款額的10% |
| 超逾 $21,739,120 |
|
4.25% |
| 樓宇租約印花稅 |
| 年期 |
印花稅 |
| 無指定租期或租期不固定 |
年租或平均年租的0.25% |
| 不超逾1年 |
租期內須繳租金總額的0.25% |
| 超逾1年但不超逾3年 |
年租或平均年租的0.5% |
| 超逾3年 |
年租或平均年租的1% |
|
|
|
|
|
|
|
