On Sale or Transfer of Immovable Property in Hong Kong ( Non-residential property / The second property or above)
Amount or value of the consideration 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
$2,176,470 $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%

 

On Sale or Transfer of Immovable Property in Hong Kong (The first property)
Amount or value of the consideration Rate
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 1.5%
$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%

 

Stamp Duty Rates On Lease of Immovable Property in Hong Kong
Term Rate
Not defined or is uncertain 0.25% x of the yearly or average yearly rent
Does not exceed 1 Year 0.25% x of the total rent payable over the term of the lease
Exceeds 1 Year & Does not exceed 3 Year 0.5% x of the yearly or average yearly rent
Exceeds 3 Years 1% x of the yearly or average yearly rent
Length of Delay Penalty
not exceeding 1 month double the amount of stamp duty
exceeding 1 month but not exceeding 2 months 4 times the amount of stamp duty
in any other case 10 times the amount of stamp duty

 

Stamp Duty Rates On Sale or Transfer of Immovable Property in Hong Kong
Amount or value of the consideration
Rate
Exceed
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
1.5%
$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%

 

Stamp Duty Rates On Lease of Immovable Property in Hong Kong
Term Rate
Not defined or is uncertain 0.25% x of the yearly or average yearly rent
Does not exceed 1 Year 0.25% x of the total rent payable over the term of the lease
Exceeds 1 Year & Does not exceed 3 Year 0.5% x of the yearly or average yearly rent
Exceeds 3 Years 1% x of the yearly or average yearly rent
Length of Delay
Penalty
not exceeding 1 month double the amount of stamp duty
exceeding 1 month but not exceeding 2 months 4 times the amount of stamp duty
in any other case 10 times the amount of stamp duty

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