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Stamp duty rates

“Property Price” & “AVD” Table (For buyer)

	HK Permanent Resident+First time buyer/Switch flat		HK Permanent Resident+Non first time buyer/Company
Property Price	AVD (Scale 2)	Tax Rate	AVD (Scale 1)	Tax Rate
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%

For reference only. For details, please visit the website of Inland Revenue Department.

“Property Price” & “AVD+BSD” Table (For buyer)

	Non HK Permanent Resident/Company
Property Price	AVD+BSD	Tax Rate
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%

For reference only. For details, please visit the website of Inland Revenue Department.

“Property Price” & “SSD” Table (For seller)

	Within 6 months		6 -12 months
Property Price	SSD	Tax rate	SSD	Tax rate
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%

For reference only. For details, please visit the website of Inland Revenue Department.

“Property Price” & “SSD” Table (For seller)

	12 – 36 months		> 36 months
Property price	SSD	Tax rate	SSD	Tax rate
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%

For reference only. For details, please visit the website of Inland Revenue Department.

New Ad Valorem Tax(AVD) (Apply for Residential property)

Category	Rate
Residential property	15% of purchase price

A new flat rate of 15 per cent for the ad valorem stamp duty (AVD) chargeable on transactions for residential property. Except for specified exemptions, the new rate applies to all acquisitions of residential property by individuals or companies. The major exemption is where the buyer is a Hong Kong Permanent Resident acting on his/her own behalf and is not a beneficial owner of any other residential property in Hong Kong at the time of acquisition of a residential property. Under such circumstances, the new AVD rate will not apply and the relevant transaction is only subject to the lower AVD rates at Scale 2.

New Ad Valorem Tax(AVD) (Scale 2) (Apply for Residential property)

Property Price (HK$)		Rate (HK$)
Exceeds	Does not exceed
–	$2,000,000	$100
$2,000,000	$2,351,760	$100 + 10% of excess over $2,000,000
$2,351,760	$3,000,000	1.50%
$3,000,000	$3,290,320	$45,000 + 10% of excess over $3,000,000
$3,290,320	$4,000,000	2.25%
$4,000,000	$4,428,570	$90,000 + 10% of excess over $4,000,000
$4,428,570	$6,000,000	3.00%
$6,000,000	$6,720,000	$180,000 + 10% of excess over $6,000,000
$6,720,000	$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%

_{For more details, please refer to Inland Revenue Department website.}

Ad Valorem Tax(AVD) (Scale 1) (Apply for Commercial and Industrial Properties)

Ad valorem stamp duty (AVD)
Property Price		Rate
Exceeds	Does not exceed	Rate
–	$2,000,000	1.5%
$2,000,000	$2,176,470	$30,000 + 20% of excess over $2,000,000
$2,170,470	$3,000,000	3%
$3,000,000	$3,290,330	$90,000 + 20% of excess over $3,000,000
$3,290,330	$4,000,000	4.5%
$4,000,000	$4,428,580	$180,000 + 20% of excess over $4,000,000
$4,428,580	$6,000,000	6%
$6,000,000	$6,720,000	$360,000 + 20% of excess over $6,000,000
$6,720,000	$20,000,000	7.5%
$20,000,000	$21,739,130	$1,500,000 + 20% of excess over $20,000,000
$21,739,130	–	8.5%