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| 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 |
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$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 |
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8.5% |
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| 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% |
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| 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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Useful Telephone Numbers (Public Services) |
| HK Electric |
2887 3411 |
Citybus |
2873 0818 |
| China Light and Power |
2678 2678 |
First Bus |
2136 8888 |
| HK Towngas |
2880 6988 |
New Lan Tao Bus |
2984 9848 |
| PPS |
18033 (Bill Payment)
18013 (Bill Registration) |
Free Legal Advice |
2521 3333 |
| Phone Enquiry |
1083 |
| HK Airport |
2181 8888 |
Dial-a-Weather |
1878 200 |
| Kowloon Motor Bus |
2745 4466 |
Hang Seng Index |
28108111 |
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Useful Telephone Numbers (Government Departments) |
| Estate Agents Authority |
2598 9550 |
Companies Registry |
2867 2587 (Incorporation of local limited company) |
| Water Supplies Department |
2824 5000 |
|
2867 4655 (Registration of overseas company) |
| Inland Revenue Department |
1878 088 |
Lands Tribunal |
2771 3034 |
| Rating and Valuation Department |
2805 7666 |
Government Hotline
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1823
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| Lands Department |
2525 6694 |
Government Information |
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| The Land Registry |
2867 8080 |
ESD Life |
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