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Stamp Tax
Stamp Tax
On Sale or Transfer of Immovable Property in Hong Kong | ||
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Amount or value of the consideration | Rate | |
Exceeds | Does not exceed | |
$3,000,000 | $100 | |
$3,000,000 | $3,528,240 | $100 + 10% of excess over $3,000,000 |
$3,528,240 | $4,500,000 | 1.5% |
$4,500,000 | $4,935,480 | $67,500 + 10% of excess over $4,500,000 |
$4,935,480 | $6,000,000 | 2.25% |
$6,000,000 | $6,642,860 | $135,000 + 10% of excess over $6,000,000 |
$6,642,860 | $9,000,000 | 3.00% |
$9,000,000 | $10,080,000 | $270,000 + 10% of excess over $9,000,000 |
$10,080,000 | $20,000,000 | 3.75% |
$20,000,000 | $21,739,120 | $750,000 + 10% of excess over $20,000,000 |
$21,739,120 | 4.25% |
On Lease of Immovable Property in Hong Kong | |
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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 |