「樓價」與「從價印花稅AVD」對照表 (買家)
| 香港永久性居民+首置/換樓 | 香港永久性居民+非首置/公司 | |||
| 樓價 | 從價印花稅AVD (第二部稅率) | 稅率 | 從價印花稅AVD (第一部稅率) | 稅率 |
| 2,000,000 | 100 | 0.01% | 300,000 | 15% |
| 3,000,000 | 45,000 | 1.50% | 450,000 | 15% |
| 4,000,000 | 90,000 | 2.25% | 600,000 | 15% |
| 4,500,000 | 135,000 | 3.00% | 675,000 | 15% |
| 5,000,000 | 150,000 | 3.00% | 750,000 | 15% |
| 5,500,000 | 165,000 | 3.00% | 825,000 | 15% |
| 6,000,000 | 180,000 | 3.00% | 900,000 | 15% |
| 6,500,000 | 243,750 | 3.75% | 975,000 | 15% |
| 7,000,000 | 262,500 | 3.75% | 1,050,000 | 15% |
| 7,500,000 | 281,250 | 3.75% | 1,125,000 | 15% |
| 8,000,000 | 300,000 | 3.75% | 1,200,000 | 15% |
| 8,500,000 | 318,750 | 3.75% | 1,275,000 | 15% |
| 9,000,000 | 337,500 | 3.75% | 1,350,000 | 15% |
| 9,500,000 | 356,250 | 3.75% | 1,425,000 | 15% |
| 10,000,000 | 375,000 | 3.75% | 1,500,000 | 15% |
| 12,000,000 | 450,000 | 3.75% | 1,800,000 | 15% |
| 15,000,000 | 562,500 | 3.75% | 2,250,000 | 15% |
| 20,000,000 | 750,000 | 3.75% | 3,000,000 | 15% |
| 30,000,000 | 1,275,000 | 4.25% | 4,500,000 | 15% |
「樓價」與「從價印花稅AVD+買家印花稅BSD」對照表 (買家)
| 非香港永久性居民/公司 | ||
| 樓價 | 從價印花稅AVD+ 買家印花稅 BSD | 稅率 |
| 2,000,000 | 600,000 | 30% |
| 3,000,000 | 900,000 | 30% |
| 4,000,000 | 1,200,000 | 30% |
| 4,500,000 | 1,350,000 | 30% |
| 5,000,000 | 1,500,000 | 30% |
| 5,500,000 | 1,650,000 | 30% |
| 6,000,000 | 1,800,000 | 30% |
| 6,500,000 | 1,950,000 | 30% |
| 7,000,000 | 2,100,000 | 30% |
| 7,500,000 | 2,250,000 | 30% |
| 8,000,000 | 2,400,000 | 30% |
| 8,500,000 | 2,550,000 | 30% |
| 9,000,000 | 2,700,000 | 30% |
| 9,500,000 | 2,850,000 | 30% |
| 10,000,000 | 3,000,000 | 30% |
| 12,000,000 | 3,600,000 | 30% |
| 15,000,000 | 4,500,000 | 30% |
| 20,000,000 | 6,000,000 | 30% |
| 30,000,000 | 9,000,000 | 30% |
「樓價」與「額外印花稅SSD」對照表 (賣家)
| 6個月之內 | 6個月 – 12個月 | |||
| 樓價 | 額外印花稅SSD | 稅率 | 額外印花稅SSD | 稅率 |
| 2,000,000 | 400,000 | 20% | 300,000 | 15% |
| 3,000,000 | 600,000 | 20% | 450,000 | 15% |
| 4,000,000 | 800,000 | 20% | 600,000 | 15% |
| 4,500,000 | 900,000 | 20% | 675,000 | 15% |
| 5,000,000 | 1,000,000 | 20% | 750,000 | 15% |
| 5,500,000 | 1,100,000 | 20% | 825,000 | 15% |
| 6,000,000 | 1,200,000 | 20% | 900,000 | 15% |
| 6,500,000 | 1,300,000 | 20% | 975,000 | 15% |
| 7,000,000 | 1,400,000 | 20% | 1,050,000 | 15% |
| 7,500,000 | 1,500,000 | 20% | 1,125,000 | 15% |
| 8,000,000 | 1,600,000 | 20% | 1,200,000 | 15% |
| 8,500,000 | 1,700,000 | 20% | 1,275,000 | 15% |
| 9,000,000 | 1,800,000 | 20% | 1,350,000 | 15% |
| 9,500,000 | 1,900,000 | 20% | 1,425,000 | 15% |
| 10,000,000 | 2,000,000 | 20% | 1,500,000 | 15% |
| 12,000,000 | 2,400,000 | 20% | 1,800,000 | 15% |
| 15,000,000 | 3,000,000 | 20% | 2,250,000 | 15% |
| 20,000,000 | 4,000,000 | 20% | 3,000,000 | 15% |
| 30,000,000 | 6,000,000 | 20% | 4,500,000 | 15% |
「樓價」與「額外印花稅SSD」對照表 (賣家)
| 12個月 – 36個月 | > 36個月 | |||
| 樓價 | 額外印花稅SSD | 稅率 | 額外印花稅SSD | 稅率 |
| 2,000,000 | 200,000 | 10% | 0 | 0% |
| 3,000,000 | 300,000 | 10% | 0 | 0% |
| 4,000,000 | 400,000 | 10% | 0 | 0% |
| 4,500,000 | 450,000 | 10% | 0 | 0% |
| 5,000,000 | 500,000 | 10% | 0 | 0% |
| 5,500,000 | 550,000 | 10% | 0 | 0% |
| 6,000,000 | 600,000 | 10% | 0 | 0% |
| 6,500,000 | 650,000 | 10% | 0 | 0% |
| 7,000,000 | 700,000 | 10% | 0 | 0% |
| 7,500,000 | 750,000 | 10% | 0 | 0% |
| 8,000,000 | 800,000 | 10% | 0 | 0% |
| 8,500,000 | 850,000 | 10% | 0 | 0% |
| 9,000,000 | 900,000 | 10% | 0 | 0% |
| 9,500,000 | 950,000 | 10% | 0 | 0% |
| 10,000,000 | 1,000,000 | 10% | 0 | 0% |
| 12,000,000 | 1,200,000 | 10% | 0 | 0% |
| 15,000,000 | 1,500,000 | 10% | 0 | 0% |
| 20,000,000 | 2,000,000 | 10% | 0 | 0% |
| 30,000,000 | 3,000,000 | 10% | 0 | 0% |
新推出之從價印花稅 (AVD) (適用於住宅物業)
| 類別 | 稅率 |
| 住宅物業 | 樓價之15% |
住宅物業交易的從價印花稅稅率，稅率劃一為15%，除指定豁免外，新稅率適用於所有個人或公司購買住宅物業的交易。當中主要的豁免是買家為代表自己行事的香港永久性居民，而且在購買有關住宅物業時，並不是香港任何其他住宅物業的實益擁有人。在這情況下，有關交易可獲豁免按新稅率繳付從價印花稅，而只須按較低的第2標準稅率繳稅。
從價印花稅收費表 (AVD) (第二標準稅率) (適用於住宅物業)
| 樓價 (HK$) | 印花稅收費 (HK$) | |
| 超逾 | 不超逾 | |
| – | $2,000,000 | $100 |
| $2,000,000 | $2,351,760 | $100 + 超逾 $2,000,000 之款額的10% |
| $2,351,760 | $3,000,000 | 1.50% |
| $3,000,000 | $3,290,320 | $45,000 + 超逾 $3,000,000 之款額的10% |
| $3,290,320 | $4,000,000 | 2.25% |
| $4,000,000 | $4,428,570 | $90,000 + 超逾 $4,000,000 之款額的10% |
| $4,428,570 | $6,000,000 | 3.00% |
| $6,000,000 | $6,720,000 | $180,000 + 超逾 $6,000,000 之款額的10% |
| $6,720,000 | $20,000,000 | 3.75% |
| $20,000,000 | $21,739,120 | $750,000 + 超逾 $20,000,000 之款額的10% |
| $21,739,120 | – | 4.25% |
以上資料只供參考，並以稅務局公佈的最新資料作準。
從價印花稅收費表 (AVD) (第一標準稅率) (適用於非住宅物業)
| 樓價 (HK$) | 從價印花稅 (HK$) | |||
| 超逾 | 不超逾 | |||
| – | $2,000,000 | 1.50% | ||
| $2,000,000 | $2,176,470 | $30,000 + 超逾 $2,000,000 之款額的20% | ||
| $2,176,470 | $3,000,000 | 3% | ||
| $3,000,000 | $3,290,330 | $90,000 + 超逾 $3,000,000 之款額的20% | ||
| $3,290,330 | $4,000,000 | 4.50% | ||
| $4,000,000 | $4,428,580 | $180,000 + 超逾 $4,000,000 之款額的20% | ||
| $4,428,580 | $6,000,000 | 6% | ||
| $6,000,000 | $6,720,000 | $360,000 + 超逾 $6,000,000 之款額的20% | ||
| $6,720,000 | $20,000,000 | 7.50% | ||
| $20,000,000 | $21,739,130 | $1,500,000 + 超逾 $20,000,000 之款額的20% | ||
| $21,739,130 | – | 8.50% | ||
以上資料只供參考，並以稅務局公佈的最新資料作準。
額外印花稅 (SSD)
| 持有期 | 稅率 |
| <=6個月 | 20% |
| >6個月至<=12個月 | 15% |
| >12個月<=36個月 | 10% |
買家印花稅(BSD)
| 申請人士 / 公司 | 稅率 |
| 境外人士、本地及海外註冊公司 | 15% |
