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Feature article by the Hong Kong Government about the rates of stamp duty on sales, transfer and lease of immovable property and transfer of Hong Kong stock.
Stamp duty on document for the sale, transfer and lease of immovable property and transfer of Hong Kong stock are charged at different rates. Learn more about stamp duty rates here. Time Limit for Stamping & Deferring Payment of Stamp Duty on Residential Property Transactions
Under the Stamp Duty Ordinance, Cap. 117 (“the Ordinance”), ad valorem stamp duty (“AVD”) is generally payable on all agreements for the sale and purchase of residential property.
STAMPING OF AGREEMENTS FOR SALE AND PURCHASE OF IMMOVABLE PROPERTY. These notes are issued for the information of duty payers and their tax representatives. They contain the Department’s interpretation and practices in relation to the law as it stood at the date of publication.
23 Φεβ 2013 · Residential properties acquired by an individual or a company on or after 27 October 2012 will be subject to the BSD, unless an exception applies.The BSD is charged at a flat rate of 15% on the consideration or the market value of the property, whichever is higher, payable on an agreement for sale.Only the buyer is liable to pay the BSD.
Intra Group Relief Transfer or Sale of Hong Kong Stock and Immovable Property. General guidelines and related procedures in respect of applications for relief under sections 45/29H(3) of the Stamp Duty Ordinance (Cap. 117) are set out in the following paragraphs.
9 Φεβ 2024 · Hong Kong Stamp Duty Types. As detailed in the Stamp Duty Ordinance (Cap. 117), stamp duty is mainly imposed on the following types of documents: Sale or transfer of immovable property located in Hong Kong. Lease of immovable property (also known as “Tenancy Agreements”) Sale or transfer of Hong Kong stock.
