Useful
On Sale or Transfer of Immovable Property in Hong Kong (The first residential property)
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%
(Second residential property or above transactions to a flat rate of 7.5%)
Special Stamp Duty (SSD)
Holding period Rate
6 months or less 20%
More than 6 months but for 12 months or less 15%
More than 12 months but for 24 months or less 10%
Buyer's Stamp Duty (BSD) - After 25 October 2023
With effect from 25 October 2023, unless specifically exempted, Buyer's Stamp Duty (BSD) is payable on an agreement for sale or a conveyance on sale executed for the acquisition of any residential property. BSD is charged at 7.5% on the stated consideration or the market value of the property (whichever is the higher).
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
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
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