Stamp Duty Rates Table
| Amount or value of the consideration |
Rate |
| Exceeds |
Does not exceed |
|
|
$3,000,000 |
$100 |
| $3,000,000 |
$3,528,240 |
$100 + 10% of excess over $3,000,000 |
| $3,528,240 |
$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 |
|
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 |
|
