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Stamp Duty Rates
On Sale or Transfer of Immovable Property in Hong Kong |
Amount or value of the consideration |
Rate |
Exceeds |
Does not exceed |
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$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 |
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4.25% |
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 |
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