Stamp Duty Rates 印花稅收費
On Sale or Transfer of Immovable Property in Hong Kong
With effect from 23 February 2013, unless specifically exempted or otherwise provided, stamp duty on sale or transfer of immovable property in Hong Kong is chargeable with ad valorem stamp duty (AVD) at higher rates (Scale 1). The rates at Scale 1 are as follows:
(Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.)
坐落香港的不動產買賣或轉讓
由2013年2月23日起，除非獲豁免或另有規定，買賣或轉讓香港不動產的印花稅須以較高「從價印花稅」的稅率(第1標準)徵收。從價印花稅的第1標準稅率如下：
(如所計得的印花稅包括不足$1之數，該不足之數須當作$1計算。)
Please click here to download the current stamp duty rates table for immovable property, lease and stock in Hong Kong.
請按此處下載關於不動産、租約和證券的現行印花稅收費表。
With effect from 1 April 2010, stamp duty on sale of immovable property in Hong Kong is charged at rates which vary with the amount or value of the consideration as follows:
(Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.)
由2010年4月1日起，買賣或轉讓香港不動產的印花稅率如下：
(如所計得的印花稅包括不足$1之數，該不足之數須當作$1計算。)