| ***Double Stamp Duty*** Apply on buying non-residential properties | ||
| Amount | Charge | |
| Over | Below | |
| $2,000,000 | 1.5% | |
| $2,000,000 | $2,176,470 | $30,000 ＋ 20% of the amount over $2,000,000 |
| $2,176,470 | $3,000,000 | 3% |
| $3,000,000 | $3,290,330 | $90,000 ＋ 20% of the amount over $3,000,000 |
| $3,290,330 | $4,000,000 | 4.5% |
| $4,000,000 | $4,428,580 | $180,000 ＋ 20% of the amount over $4,000,000 |
| $4,428,580 | $6,000,000 | 6% |
| $6,000,000 | $6,720,000 | $360,000 ＋ 20% of the amount over $6,000,000 |
| $6,720,000 | $20,000,000 | 7.5% |
| $20,000,000 | $21,739,130 | $1,500,000 ＋ 20% of the amount over $20,000,000 |
| $21,739,130 | 8.5% |
| ***Seller’s Stamp Duty*** | ||
| Holding period | Acquired property after November 20, 2010 or before October 27, 2012 | Acquired property after October 27, 2012 |
| Within 6 months | 15% | 20% |
| More than 6 months but within 12 months | 10% | 15% |
| More than 12 months but within 24 months | 5% | 10% |
| More than 24 months but within 36 months | – | 10% |
| ***Buyer’s Stamp Duty*** | |
| Residential properties other than Hong Kong permanent residents (including company name) According to the consideration of the property transaction or the market value of the property (whichever is higher) | 15% |
| Flat taxation *** Effective from November 05, 2016 *** | |
| Holding a Hong Kong Permanent Identity Card (whether in the name of an individual or a company, including a company) Double Stamp Duty (DSD) for second-level home purchases | 15% |
| *** Stamp Duty on Building Leases *** | |
| Year | Stamp Duty |
| No specified period or period is not fixed | 0.25% of annual rent or average annual rent |
| No more than 1 year | 0.25% of total rent payable during the lease term |
| More than 1 year but within 3 years | 0.5% of annual rent or average annual rent |
| Over 3 years | 1% of annual rent or average annual rent |
| Overdue penalize | |
| 不超過1個月 | 印花稅款額的2倍 |
| 超過1個月，但不超過2個月 | 印花稅款額的4倍 |
| 超其它情怳 | 印花稅款額的10倍 |
| ***政府部門電話/網頁*** | ||||
| 水務署 | 2824 5000 | 土地註冊處 | 3105 000 | www.iris.gov.hk |
| 稅務局 | 1878 088 | 物業資訊網服務 | 2150 8836 | www.rvdpi.gov.hk |
| 土地審裁署 | 2771 3034 | 地政總署 | 2525 6694 | www.landsd.gov.hk |
| 差餉物業估價署 | 2152 2152 | 地產代理監管局 | 2111 1717 | www.eaa.org.hk |
| 政府熱線 | 1823 | 政府資訊 | www.gov.hk | |
| 香港房屋協會 | 2882 1717 | 生活易網頁 | 3151 2288 | www.esdlife.com |
| 公司註冊處 2867 4507 客戶服務熱線 2867 2587 成立有限公司 | www.icris.cr.gov.hk |