Stamp Duty Rates

「Property Price」and「Ad valorem stamp duty (AVD)」Table (Buyer)

	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

「Property Price」and「AVD+BSD」Table (Buyer)

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.

「Property Price」and「Special Stamp Duty (SSD)」Table (Seller)

	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.

New Ad valorem stamp duty (AVD) - Part 1 of Scale 1 (Applicable to residential property)

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.

Ad Valorem Stamp Duty (AVD) (Scale 2) (Applicable to residential property and non-residential property)

Amount or value of the consideration (whichever is the higher)		Rates at Scale 2
Exceeds	Does not exceeds	Rates at Scale 2
–	$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)

Special Stamp Duty (SSD)

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.

Buyer's Stamp Duty (BSD)

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.