On Sale or Transfer of Immovable Property in Hong Kong ( Non-residential property / The second property or above)

Amount or value of the consideration Rate Exceeds Does not exceed   $2,000,000 1.5% $2,000,000 $2,176,470 $30,000 + 20% of excess over $2,000,000 $2,176,470 $3,000,000 3% $3,000,000 $3,290,330 $90,000 + 20% of excess over $3,000,000 $3,290,330 $4,000,000 4.5% $4,000,000 $4,428,580 $180,000 + 20% of excess over $4,000,000 $4,428,580 $6,000,000 6% $6,000,000 $6,720,000 $360,000 + 20% of excess over $6,000,000 $6,720,000 $20,000,000 7% $20,000,000 $21,739,130 $1,500,000 + 20% of excess over $20,000,000 $21,739,130 8.5%

On Sale or Transfer of Immovable Property in Hong Kong (The first property)

Amount or value of the consideration Rate Exceeds Does not exceed   $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 3.00% $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%

Stamp Duty Rates 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 Penalty 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