Hong Kong Stamp Duty Summary
This table shows all current stamp duties imposed by the Hong Kong government on property purchases made within the region
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| REGULAR STAMP DUTY | SPECIAL STAMP DUTY (SSD) | BUYER'S STAMP DUTY | AD VALOREM STAMP DUTY(inclusive of Regular Stamp Duty) | |||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Transactions Affected | All | Properties purchased after SSD introduction | Properties purchased by company or non-permanent resident | Properties purchased by non first-time buyer | ||||||||||||||||||||||
| Responsible for Payment | Purchaser | Both Vendor and Purchaser (negotiable) | Purchaser | Purchaser | ||||||||||||||||||||||
| Effective Dates | Ongoing | (A) Properties purchased between 20-Nov-2010 and 26-Oct-2012 (B) Properties purchased after 27-Oct-2012 | From Oct-27-2012 | From 5-Nov-2016 | ||||||||||||||||||||||
| Payment Amount | PURCHASE AMOUNT OR CONSIDERATION VALUE (whichever is higher):
| (A) Properties sold within: (B) Properties sold within: | Non-Permanent resident or Company Buyer - 15% | Fixed Rate of 15% | ||||||||||||||||||||||
| Exemptions | None | Units purchased by Seller before 20-Nov-2010 or sold after 2-3 years of purchase subject to (A) and (B) above | Permanent HKID Card holders | First time buyers and those not in possession of another property at the time of purchase |
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REGULAR STAMP DUTY
Transactions Affected
All
Responsible for Payment
Purchaser
Effective Dates
Ongoing
Payment Amount
PURCHASE AMOUNT OR CONSIDERATION VALUE (whichever is higher):
| Under $2,000,000 | $100 |
| $2,000,000 - $2,351,760 | $100 + 10% In excess of $2M |
| $2,351,760 - $3,000,000 | 1.50% |
| $3,000,000 - $3,290,320 | $45,000 + 10% In excess of $3M |
| $3,290,320 - $4,000,000 | 2.25% |
| $4,000,000 - $4,428,570 | $90,000 + 10% In excess of $4M |
| $4,428,570 - $6,000,000 | 3% |
| $6,000,000 - $6,720,000 | $180,000 + 10% In excess of $6M |
| $6,720,000 - $20,000,000 | 3.75% |
| $20,000,000 - $21,739,120 | $750,000 + 10% In excess of $20M |
| Over $21,739,120 | 4.25% |
Exemptions
None
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SPECIAL STAMP DUTY (SSD)
Transactions Affected
Properties purchased after SSD introduction
Responsible for Payment
Both Vendor and Purchaser (negotiable)
Effective Dates
(A) Properties purchased between 20-Nov-2010 and 26-Oct-2012
(B) Properties purchased after 27-Oct-2012
Payment Amount
(A) Properties sold within:
6 months - 15%
1 year - 10%
2 years - 5%
(B) Properties sold within:
6 months - 20%
1 year - 15%
2 years - 10%
Exemptions
Units purchased by Seller before 20-Nov-2010 or sold after 2-3 years of purchase subject to (A) and (B) above
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BUYER'S STAMP DUTY
Transactions Affected
Properties purchased by company or non-permanent resident
Responsible for Payment
Purchaser
Effective Dates
From Oct-27-2012
Payment Amount
Non-Permanent resident or Company Buyer - 15%
Exemptions
Permanent HKID Card holders
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AD VALOREM STAMP DUTY(inclusive of Regular Stamp Duty)
Transactions Affected
Properties purchased by non first-time buyer
Responsible for Payment
Purchaser
Effective Dates
From 5-Nov-2016
Payment Amount
Fixed Rate of 15%
Exemptions
First time buyers and those not in possession of another property at the time of purchase
Last Updated Date: 15 Nov 2016
DISCLAIMER: The information contained herein has been gathered from sources we deem reliable. We have no reason to doubt its accuracy but we do not guarantee it. Please note that the current stamp duties applied by the government are considered provisional and may be subject to change. The latest stamp duty information can be found on the Hong Kong government website. All information is provided strictly for reference and should be verified prior to purchase or lease.
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Please note our real estate agency service fees are 50% of the monthly rental for leases (payable by both the landlord and tenant) or 1% of the purchase price for sales (payable by both the purchaser and vendor). For purchases of new developments, we do not charge a fee to the purchaser.