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Useful Data
地產 金融 公共
(A) Special Stamp Duty (SSD)額外印花稅
•With effect from 20 November 2010, unless the transaction is exempted from Special Stamp Duty (SSD) or SSD is not applicable, any residential property acquired on or after 20 November 2010, either by an individual ora company (regardless of where it is incorporated), and resold within 24 months (the property was acquired on or after 20 November 2010 and before 27 October 2012) or 36 months (the property was acquired on or after 27 October 2012), will be subject to SSD.
©If the property was acquired on or after 27 October 2012
（i）20% if the property has been held for 6 months or less; 20%Rate
（i i）15% if the property has been held for more than six months but for 12 months or less; and 15% Rate
（iii）10% if the property has been held for more than 12 months but for 36 months or less. 10% Rate
(B) Buyer’s Stamp Duty (BSD) 買家印花稅
he Stamp Duty (Amendment) Ordinance 2014 (Amendment Ordinance) was gazetted on 28 February 2014. Among others, the Amendment Ordinance imposes Buyer's Stamp Duty (BSD) on residential property transactions with effect from 27 October 2012. Unless the transaction is exempted from BSD, any agreement for sale or conveyance on sale for acquisition of any residential property executed on or after 27 October 2012 will be subject to BSD. BSD is charged on residential property transactions, on top of the existing ad valorem stamp duty and the special stamp duty, if applicable.
•Unless specifically exempted, BSD is payable on an agreement for sale or a conveyance on sale for the acquisition of any residential property executed on or after 27 October 2012, except where the purchaser or the transferee is a Hong Kong permanent resident (HKPR) acquiring the property on his/her own behalf (i.e. the person is both the legal and beneficial owner).
•A limited company, regardless of the residency status of its shareholders and directors, will be liable to BSD if it acquires a residential property on or after 27 October 2012.
•BSD is charged at 15% on the stated consideration or the market value of the property (whichever is the higher).
(C) Ad Valorem stamp Duty (AVD) (AVD Residential Property)
Scale 1 are divided into Part 1 of residential property (a flat rate of 15%)
The Stamp Duty (Amendment) (No. 2) Ordinance 2023 (2023 (No. 2) Amendment Ordinance) was gazetted on 25 May 2023 to give effect to a proposal in the 2023-24 Budget to make adjustments in the value bands on which the AVD at Scale 2 rates apply. Under the 2023 (No. 2) Amendment Ordinance, unless otherwise provided, the new value bands are applicable to any instrument executed at 11 a.m. on 22 February 2023 or thereafter for the sale and purchase or transfer of residential property or non-residential property that is subject to AVD at Scale 2 rates.
The Stamp Duty (Amendment) (No. 3) Ordinance 2023 was published in the Gazette on 30 June 2023 and is deemed to have come into operation on 19 October 2022. According to the Amendment Ordinance, eligible incoming talents who purchase a residential property in Hong Kong on or after 19 October 2022, and subsequently become a Hong Kong permanent resident after residing in Hong Kong for seven years, they can apply for a refund of the Buyer’s Stamp Duty (15%) and the New Residential ad valorem Stamp Duty (15%) paid for the first residential property (or a residential property to replace their only residential property in Hong Kong) purchased and still held, but they still need to pay ad valorem stamp duty (AVD) at Scale 2 rates, such that the overall stamp duty charged will be on par with that charged on first-time home buyers who are Hong Kong permanent residents.
Eligible incoming talents include those who enter Hong Kong under specified talents admission schemes (including General Employment Policy, Admission Scheme for Mainland Talents and Professionals, Quality Migrant Admission Scheme, Immigration Arrangements for Non-local Graduates, Technology Talent Admission Scheme, Admission Scheme for the Second Generation of Chinese Hong Kong Permanent Residents and Top Talent Pass Scheme).
 Flat Rate 15%
(AVD Residential Property and non-residential property)
Scale 2 rates applicable to instruments executed at 11 am on 22 February 2023 or thereafter:
Consideration or value of the property (whichever is the higher) Rates at Scale 2
Up to $3,000,000 $100
$3,000,001 to $3,528,240 $100+10% of the excess over $3,000,000
$3,528,241 to $4,500, 1.50%
$4,500,001 to $4,935,480 $67,500+10% of the excess over $4,500,000
$4,935,481 to $6,000,000 2.25%
$6,000,001 to $6,642,860 $135,000+10% of the excess over $6,000,000
$6,642,861 to $9,000,000 3.00%
$9,000,001 to $10,080,000 $270,000+10% of the excess over $9,000,000
$10,080,001 to $20,000,000 3.75%
$20,000,001 to $21,739,120 $750,000+10% of the excess over $20,000,000
$21,739,121 and above 4.25%
*****政府部門或相關機構電話/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
********樓宇租約印花稅********
租約
年期 印花稅
無指定租期或租期不固定 年租或平均年租的0.25%
不超逾1年 租期內須繳租金總額的0.25%
超逾1年但不超逾3年 年租或平均年租的0.5%
超逾3年 年租或平均年租的1%
逾期罰款
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

以上資料僅供參考，詳細內容請參閱政府或有關機構網頁，一概以政府或有關機構最後公佈作準。