印花稅收費表

 「樓價」與從價印花稅AVD對照表 (買家)

香港永久性居民+首置/換樓香港永久性居民+非首置/公司
樓價從價印花稅AVD
(第二部稅率)
稅率從價印花稅AVD
(第一部稅率)
稅率
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%
以上資料只供參考,並以稅務局公佈的最新資料作準。

 

樓價從價印花稅AVD+買家印花稅BSD對照表 (買家)

非香港永久性居民/公司
樓價從價印花稅AVD+
買家印花稅 BSD
稅率
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%
以上資料只供參考,並以稅務局公佈的最新資料作準。




樓價額外印花稅SSD對照表 (賣家)

6個月之內6個月 – 12個月
樓價額外印花稅SSD稅率額外印花稅SSD稅率
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%
以上資料只供參考,並以稅務局公佈的最新資料作準。

 

樓價額外印花稅SSD對照表 (賣家)

12個月 – 36個月> 36個月
樓價額外印花稅SSD稅率額外印花稅SSD稅率
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%
以上資料只供參考,並以稅務局公佈的最新資料作準。



新推出之從價印花稅 (AVD) (適用於住宅物業)

類別稅率
住宅物業樓價之15%


住宅物業交易的從價印花稅稅率,稅率劃一為15%,除指定豁免外,新稅率適用於所有個人或公司購買住宅物業的交易。當中主要的豁免是買家為代表自己行事的香港永久性居民,而且在購買有關住宅物業時,並不是香港任何其他住宅物業的實益擁有人。在這情況下,有關交易可獲豁免按新稅率繳付從價印花稅,而只須按較低的第2標準稅率繳稅。


從價印花稅收費表 (AVD) (第二標準稅率) (適用於住宅物業)

樓價 (HK$)印花稅收費 (HK$)
超逾不超逾 
$2,000,000$100
$2,000,000$2,351,760$100 + 超逾 $2,000,000 之款額的10%
$2,351,760$3,000,0001.50%
$3,000,000$3,290,320$45,000 + 超逾 $3,000,000 之款額的10%
$3,290,320$4,000,0002.25%
$4,000,000$4,428,570$90,000 + 超逾 $4,000,000 之款額的10%
$4,428,570$6,000,0003.00%
$6,000,000$6,720,000$180,000 + 超逾 $6,000,000 之款額的10%
$6,720,000$20,000,0003.75%
$20,000,000$21,739,120$750,000 + 超逾 $20,000,000 之款額的10%
$21,739,1204.25%

以上資料只供參考,並以稅務局公佈的最新資料作準。 

從價印花稅收費表 (AVD) (第一標準稅率) (適用於非住宅物業)

樓價 (HK$)從價印花稅 (HK$)
超逾不超逾 
$2,000,0001.50%
$2,000,000$2,176,470$30,000 + 超逾 $2,000,000 之款額的20%
$2,176,470$3,000,0003%
$3,000,000$3,290,330$90,000 + 超逾 $3,000,000 之款額的20%
$3,290,330$4,000,0004.50%
$4,000,000$4,428,580$180,000 + 超逾 $4,000,000 之款額的20%
$4,428,580$6,000,0006%
$6,000,000$6,720,000$360,000 + 超逾 $6,000,000 之款額的20%
$6,720,000$20,000,0007.50%
$20,000,000$21,739,130$1,500,000 + 超逾 $20,000,000 之款額的20%
$21,739,1308.50%

以上資料只供參考,並以稅務局公佈的最新資料作準。 


額外印花稅 (SSD)

持有期稅率
<=6個月20%
>6個月至<=12個月15%
>12個月<=36個月10%
​ 


買家印花稅(BSD)

申請人士 / 公司稅率
境外人士、本地及海外註冊公司15%
 
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