Stamp Duty Rates
HK Permanent Resident & first-time buyer/Transfer of property | HK Permanent Resident & Non-first time buyer/Company | |||
Property price | AVD (Scale 2) | Rates | AVD (Scale 1) | Rates |
2,000,000 | 100 | 0.005% | 150,000 | 7.5% |
3,000,000 | 100 | 0.003% | 225,000 | 7.5% |
4,000,000 | 60,000 | 1.5% | 300,000 | 7.5% |
4,500,000 | 67,500 | 1.5% | 337,500 | 7.5% |
5,000,000 | 112,500 | 2.25% | 375,000 | 7.5% |
5,500,000 | 123,750 | 2.25% | 412,500 | 7.5% |
6,000,000 | 135,000 | 2.25% | 450,000 | 7.5% |
6,500,000 | 185,000 | 2.85% | 487,500 | 7.5% |
7,000,000 | 210,000 | 3% | 525,000 | 7.5% |
7,500,000 | 225,000 | 3% | 562,500 | 7.5% |
8,000,000 | 240,000 | 3% | 600,000 | 7.5% |
8,500,000 | 255,000 | 3% | 637,500 | 7.5% |
9,000,000 | 270,000 | 3% | 675,000 | 7.5% |
9,500,000 | 320,000 | 3.37% | 712,500 | 7.5% |
10,000,000 | 370,000 | 3.7% | 750,000 | 7.5% |
12,000,000 | 450,000 | 3.75% | 900,000 | 7.5% |
15,000,000 | 562,500 | 3.75% | 1,125,000 | 7.5% |
20,000,000 | 750,000 | 3.75% | 1,500,000 | 7.5% |
30,000,000 | 1,275,000 | 4.25% | 2,250,000 | 7.5% |
The above information is for reference only. Subject to the latest announcement of Inland Revenue Department. As of 25/10/2023
Non-Hong Kong Permanent Resident / Company | ||
Property Price | AVD + BSD | Rates |
2,000,000 | 300,000 | 15% |
3,000,000 | 450,000 | 15% |
4,000,000 | 600,000 | 15% |
4,500,000 | 675,000 | 15% |
5,000,000 | 750,000 | 15% |
5,500,000 | 825,000 | 15% |
6,000,000 | 900,000 | 15% |
6,500,000 | 975,000 | 15% |
7,000,000 | 1,050,000 | 15% |
7,500,000 | 1,125,000 | 15% |
8,000,000 | 1,200,000 | 15% |
8,500,000 | 1,275,000 | 15% |
9,000,000 | 1,350,000 | 15% |
9,500,000 | 1,425,000 | 15% |
10,000,000 | 1,500,000 | 15% |
12,000,000 | 1,800,000 | 15% |
15,000,000 | 2,250,000 | 15% |
20,000,000 | 3,000,000 | 15% |
30,000,000 | 4,500,000 | 15% |
The above information is for reference only. Subject to the latest announcement of Inland Revenue Department.
12 months to 24 months | > 24 months | |||
Property Price | SSD | Rates | SSD | Rates |
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% |
The above information is for reference only. Subject to the latest announcement of Inland Revenue Department.
Type | Rates |
Residential Property | 7.5% |
A flat rate of 7.5% of the consideration or value of the property (whichever is the higher). Unless specifically exempted or otherwise provided, the rate of AVD under Part 1 of Scale 1 is applicable to instruments of residential property.
The above information is for reference only. Subject to the latest announcement of Inland Revenue Department.
Amount or value of the consideration (whichever is the higher) | Rates at Scale 2 | |
Exceeds | Does not exceeds | |
– | $3,000,000 | $100 |
$3,000,000 | $3,528,240 | $100 + 10% of excess over $3,000,000 |
$3,528,240 | $4,500,000 | 1.50% |
$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 | $10,800,000 | $270,000 + 10% of excess over $9,000,000 |
$10,800,000 | $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% |
The above information is for reference only. Subject to the latest announcement of Inland Revenue Department. (As of 22/2/2023)
Holding Period | Rates |
<=6 months | 20% |
>6 months<=12 months | 15% |
>12 months≤24 months | 10% |
The above information is for reference only. Subject to the latest announcement of Inland Revenue Department.
Applicants / Companies | Rates |
Non-Hong Kong permanent residents, local or overseas companies | 7.5% |
The above information is for reference only. Subject to the latest announcement of Inland Revenue Department.