Stamp duty rates

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

HK Permanent Resident+First time buyer/Switch flatHK Permanent Resident+Non first time buyer/Company
Property PriceAVD (Scale 2)Tax RateAVD (Scale 1)Tax Rate
2,000,0001000.01%300,00015%
3,000,00045,0001.50%450,00015%
4,000,00090,0002.25%600,00015%
4,500,000135,0003.00%675,00015%
5,000,000150,0003.00%750,00015%
5,500,000165,0003.00%825,00015%
6,000,000180,0003.00%900,00015%
6,500,000243,7503.75%975,00015%
7,000,000262,5003.75%1,050,00015%
7,500,000281,2503.75%1,125,00015%
8,000,000300,0003.75%1,200,00015%
8,500,000318,7503.75%1,275,00015%
9,000,000337,5003.75%1,350,00015%
9,500,000356,2503.75%1,425,00015%
10,000,000375,0003.75%1,500,00015%
12,000,000450,0003.75%1,800,00015%
15,000,000562,5003.75%2,250,00015%
20,000,000750,0003.75%3,000,00015%
30,000,0001,275,0004.25%4,500,00015%
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 PriceAVD+BSDTax Rate
2,000,000600,00030%
3,000,000900,00030%
4,000,0001,200,00030%
4,500,0001,350,00030%
5,000,0001,500,00030%
5,500,0001,650,00030%
6,000,0001,800,00030%
6,500,0001,950,00030%
7,000,0002,100,00030%
7,500,0002,250,00030%
8,000,0002,400,00030%
8,500,0002,550,00030%
9,000,0002,700,00030%
9,500,0002,850,00030%
10,000,0003,000,00030%
12,000,0003,600,00030%
15,000,0004,500,00030%
20,000,0006,000,00030%
30,000,0009,000,00030%
For reference only. For details, please visit the website of Inland Revenue Department.





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

Within 6 months6 -12 months
Property PriceSSDTax rateSSDTax rate
2,000,000400,00020%300,00015%
3,000,000600,00020%450,00015%
4,000,000800,00020%600,00015%
4,500,000900,00020%675,00015%
5,000,0001,000,00020%750,00015%
5,500,0001,100,00020%825,00015%
6,000,0001,200,00020%900,00015%
6,500,0001,300,00020%975,00015%
7,000,0001,400,00020%1,050,00015%
7,500,0001,500,00020%1,125,00015%
8,000,0001,600,00020%1,200,00015%
8,500,0001,700,00020%1,275,00015%
9,000,0001,800,00020%1,350,00015%
9,500,0001,900,00020%1,425,00015%
10,000,0002,000,00020%1,500,00015%
12,000,0002,400,00020%1,800,00015%
15,000,0003,000,00020%2,250,00015%
20,000,0004,000,00020%3,000,00015%
30,000,0006,000,00020%4,500,00015%
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 priceSSDTax rateSSDTax rate
2,000,000200,00010%00%
3,000,000300,00010%00%
4,000,000400,00010%00%
4,500,000450,00010%00%
5,000,000500,00010%00%
5,500,000550,00010%00%
6,000,000600,00010%00%
6,500,000650,00010%00%
7,000,000700,00010%00%
7,500,000750,00010%00%
8,000,000800,00010%00%
8,500,000850,00010%00%
9,000,000900,00010%00%
9,500,000950,00010%00%
10,000,0001,000,00010%00%
12,000,0001,200,00010%00%
15,000,0001,500,00010%00%
20,000,0002,000,00010%00%
30,000,0003,000,00010%00%
For reference only. For details, please visit the website of Inland Revenue Department.



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

CategoryRate
Residential property15% 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$)Rate (HK$)
ExceedsDoes not exceed
$2,000,000$100
$2,000,000$2,351,760$100 + 10% of excess over $2,000,000
$2,351,760$3,000,0001.50%
$3,000,000$3,290,320$45,000 + 10% of excess over $3,000,000
$3,290,320$4,000,0002.25%
$4,000,000$4,428,570$90,000 + 10% of excess over $4,000,000
$4,428,570$6,000,0003.00%
$6,000,000$6,720,000$180,000 + 10% of excess over $6,000,000
$6,720,000$20,000,0003.75%
$20,000,000$21,739,120$750,000 + 10% of excess over $20,000,000
$21,739,1204.25%

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 PriceRate
ExceedsDoes not exceed
$2,000,0001.5%
$2,000,000$2,176,470$30,000 + 20% of excess over $2,000,000
$2,170,470$3,000,0003%
$3,000,000$3,290,330$90,000 + 20% of excess over $3,000,000
$3,290,330$4,000,0004.5%
$4,000,000$4,428,580$180,000 + 20% of excess over $4,000,000
$4,428,580$6,000,0006%
$6,000,000$6,720,000$360,000 + 20% of excess over $6,000,000
$6,720,000$20,000,0007.5%
$20,000,000$21,739,130$1,500,000 + 20% of excess over $20,000,000
$21,739,1308.5%

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

 

Special Stamp Duty (SSD)

Holding periodRate
<=6 months20%
>6months but <=12 months15%
>12 months but <=36 months10%
 
 

Buyer Stamp Duty(BSD)

Applicants / CompaniesRate
Non-Hong Kong permanent residents, local or overseas companies15%
Calculator
More
Property price
HK$
Loan-to-value ratio (LTV)
%
Mortgage period
Yrs
Interest rate
%
Results
Loan size
HK$
0
Mortgage period
mth
0
Down payment
HK$
0
Monthly repayment
HK$
0
Evaluate Now
Mobile app

17/F, OTB Building,
160 Gloucester Road,
Wanchai, Hong Kong

Office hours:
9:00 am to 6:00 pm (Mon to Fri)
Closed on Saturday,Sunday and Public Holidays