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Stamp Duty

Tax on property transactions and certain legal documents in Hong Kong.

Stamp duty is payable on property transactions and certain documents. Scale 2 rates apply: flat HK$100 for properties up to HK$4M, then progressive rates up to 4.25%.

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Frequently Asked Questions

What is the stamp duty rate in Hong Kong?

Hong Kong property stamp duty uses Scale 2 rates: flat HK$100 for properties up to HK$4M, 1.5% for HK$4M to HK$4.5M, 2.25% for HK$4.5M to HK$6M, 3% for HK$6M to HK$9M, 3.75% for HK$9M to HK$20M, and 4.25% above HK$20M.

How is stamp duty calculated?

Stamp duty is typically calculated as a percentage of the property purchase price with tiered rates under Scale 2.

When do I need to pay stamp duty?

Property purchase stamp duty should be paid within 30 days of signing the sale and purchase agreement. Rental stamp duty should be paid within 30 days of signing the lease.

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