“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% |
“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% |
“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% |
“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 | |
| – | $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% |
For more details, please refer to Inland Revenue Department website.
Special Stamp Duty (SSD)
| Holding period | Rate |
| <=6 months | 20% |
| >6months but <=12 months | 15% |
| >12 months but <=36 months | 10% |
Buyer Stamp Duty(BSD)
| Applicants / Companies | Rate |
| Non-Hong Kong permanent residents, local or overseas companies | 15% |
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160 Gloucester Road,
Wanchai, Hong Kong
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