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Stamp Tax
| On Sale or Transfer of Immovable Property in Hong Kong | ||
|---|---|---|
| Amount or value of the consideration | Rate | |
| Exceeds | Does not exceed | |
| $4,000,000 | $100 | |
| $4,000,000 | $4,323,780 | $100 + 20% of excess over $4,000,000 |
| $4,323,780 | $4,500,000 | 1.5% |
| $4,500,000 | $4,935,480 | $67,500 + 10% of excess over $4,500,000 |
| $4,935,480 | $6,000,000 | 2.25% |
| $6,000,000 | $6,642,860 | $135,000 + 10% of excess over $6,000,000 |
| $6,642,860 | $9,000,000 | 3.00% |
| $9,000,000 | $10,080,000 | $270,000 + 10% of excess over $9,000,000 |
| $10,080,000 | $20,000,000 | 3.75% |
| $20,000,000 | $21,739,120 | $750,000 + 10% of excess over $20,000,000 |
| $21,739,120 | $100,000,000 | 4.25% |
| $100,000,000 | $109,574,470 | $4,250,000 + 30% of excess over $100,000,000 |
| $109,574,470 | 6.5% | |
| 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 |