代價款額/價值或物業價值 |
印花稅 |
超逾 |
不超逾 |
|
|
$2,000,000 |
1.5% |
$2,000,000 |
$2,176,470 |
$30,000+超逾$2,000,000的款額的20% |
$2,176,470 |
$3,000,000 |
3% |
$3,000,000 |
$3,290,330 |
$90,000+超逾$3,000,000的款額的20% |
$3,290,330 |
$4,000,000 |
4.5% |
$4,000,000 |
$4,428,580 |
$180,000+超逾$4,000,000的款額的20% |
$4,428,580 |
$6,000,000 |
6% |
$6,000,000 |
$6,720,000 |
$360,000+超逾$6,000,000的款額的20% |
$6,720,000 |
$20,000,000 |
7% |
$20,000,000 |
$21,739,130 |
$1,500,000+超逾$20,000,000的款額的20% |
超逾 $21,739,130 |
|
8.5% |
|
