Useful Info

Stamp Duty

Please input the tenancy details and then press "Compute". The amount of stamp duty currently payable on the instrument will be shown.

Certain Lease Term

Start Date:

End Date:

	Monthly Rent (Only applicable for cases with (i) lease term exceeding 1 year; and (ii) fixed monthly rent throughout the whole period; and (iii) no rent-free period.)	$ Monthly rent must be a number！
	Total Rent paid / payable over the whole Lease Term (Applicable for other cases)	$ Total rent must be a number！

Uncertain Lease Term

Average Yearly Rent:	$ Average yearly rent must be a number！


Based on the information entered, the amount of Current Stamp Duty Payable by you is computed as follows:
Current Stamp Duty Payable	$

Disclaimer: The amount of the current stamp duty payable is computed according to the information that you have entered. It is for your reference only. IRD accepts no liability for any loss arising from or related to the use of the information.

Please input the property price or value and then press "Compute". The amount of stamp duty currently payable on the instrument will be shown.

On Sale or Transfer of Immovable Property in Hong Kong

With effect from 5 November 2016, the new AVD rate is a flat rate of 15%, applicable irrespective of the amount or value of the consideration of the residential property concerned.

However, the new AVD rate does not apply to an agreement/conveyance for a residential property where the purchaser/transferee is a Hong Kong permanent resident (HKPR) acting on his/her own behalf and does not own any other residential property in Hong Kong at the time of acquisition of the subject property. Scale 2 (table below) rates will apply to such agreement/conveyance on sale.

(Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.)

Amount or value of the consideration		Rate
Exceeds	Does not exceed	Rate
	$2,000,000	$100
$2,000,000	$2,351,760	$100 + 10% of excess over $2,000,000
$2,351,760	$3,000,000	1.5%
$3,000,000	$3,290,320	$45,000 + 10% of excess over $3,000,000
$3,290,320	$4,000,000	2.25%
$4,000,000	$4,428,570	$90,000 + 10% of excess over $4,000,000
$4,428,570	$6,000,000	3%
$6,000,000	$6,720,000	$180,000 + 10% of excess over $6,000,000
$6,720,000	$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%

With effect from 1 April 1999, the exact amount or value of the consideration will be used to compute the stamp duty for property transfers. That is, round-up of the value or consideration to the nearest $100 is no more required.

With effect from 31 January 1992, stamp duty at the same rates as conveyances of immovable property is chargeable on agreements for the sale and purchase of residential property. After the agreement has been so stamped, the related conveyance will be chargeable with a fixed stamp duty of $100 only.

Find out the duty rates from 1 April 1988 to 31 March 2010 on the following link.

Duty rates from 1 April 1988 to 31 March 2010

You can refer to the examples of calculating stamp duty on sale or transfer of immovable property from 1 April 2010 on the following link.

FAQs and Examples of calculating stamp duty on sale or transfer of immovable property from 1 April 2010

With effect from 20 November 2010, any residential property acquired on or after 20 November 2010, either by an individual or a company (regardless of where it is incorporated), and resold within 24 months, will be subject to a Special Stamp Duty (SSD).

SSD is calculated by reference to the stated consideration or the market value of the property (whichever is the higher), at the following rates for different holding periods of the property by the seller or transferor before disposal -

Holding period	Rate
6 months or less	15%
More than 6 months but for 12 months or less	10%
More than 12 months but for 24 months or less	5%

You can refer to the Q&A and examples of calculating SSD on the following links.

Q & A for Special Stamp Duty (SSD)
Illustrative examples of the application and computation of SSD

On Lease of Immovable Property in Hong Kong

Stamp duty is calculated at rates which vary with the term of the lease as follows:

Term		Rate
Not defined or is uncertain		0.25% x of the yearly or average yearly rent (Note 1)
Exceeds	Does not exceed
	1 year	0.25% x of the total rent payable over the term of the lease (Note 1)
1 year	3 years	0.5% x of the yearly or average yearly rent (Note 1)
3 years		1% x of the yearly or average yearly rent (Note 1)
Key money, construction fee etc. mentioned in the lease		4.25% of the consideration if rent is also payable under the lease. Otherwise, same duty as for a sale of immovable property
Duplicate or counterpart		$5 each

Note 1: The yearly rent/average yearly rent/total rent has to be rounded-up to the nearest $100.

Please note that any deposit which may be mentioned in the lease will not be taken into account in assessing the stamp duty.

On Transfer of Hong Kong Stock

With effect from 1 September 2001, stamp duty on sale or purchase of any Hong Kong stock is charged at rate which vary with the amount or value of the consideration as follows:

Nature of Document	Rate
Contract Note for sale or purchase of any Hong Kong stock	0.1% of the amount of the consideration or of its value on every sold note and every bought note
Transfer operating as a voluntary disposition inter vivos	$5 + 0.2% of the value of the stock
Transfer of any other kind	$5

Find out the duty rates from 1 April 1993 to 31 August 2001 on the following link.

Duty rates from 01 April 1993 to 31 August 2001


Based on the information entered, the amount of Current Stamp Duty Payable by you is computed as follows:
Current Stamp Duty Payable (does not own any other residential property in HK)	$
Current Stamp Duty Payable	$