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FAQ

 


e-Stamping of Property Document

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Ad valorem stamp duty (AVD)

  • Foreword –

    On 22 February 2013, the Financial Secretary announced that the Government would amend the Stamp Duty Ordinance to adjust the ad valorem stamp duty (AVD) rates and to advance the charging of AVD on non-residential property transactions from the conveyance on sale to the agreement for sale.   Under the Government’s proposed amendments, any residential property (except that acquired by a Hong Kong Permanent Resident who does not own any other residential property in Hong Kong at the time of acquisition) and non-residential property acquired on or after 23 February 2013, either by an individual or a company, will be subject to the new rates of AVD.  Transactions which took place before 23 February 2013 will be subject to the original stamp duty regime.  The proposals are fully set out in the Stamp Duty (Amendment) Bill 2013 which is now under the scrutiny of the Bills Committee of the Legislative Council and may be amended.

  • Q & A for ad valorem stamp duty (AVD)
  • Illustrative examples of the application and computation of AVD

 

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Buyer's Stamp Duty (BSD)

  • Foreword –

    The Stamp Duty (Amendment) Ordinance 2014 (Amendment Ordinance) was gazetted on 28 February 2014. Among others, the Amendment Ordinance imposes Buyer's Stamp Duty (BSD) on residential property transactions with effect from 27 October 2012. Unless the transaction is exempted from BSD, any agreement for sale or conveyance on sale for acquisition of any residential property executed on or after 27 October 2012 will be subject to BSD. BSD is charged on residential property transactions, on top of the existing ad valorem stamp duty and the special stamp duty, if applicable.

  • Q & A for Buyer's Stamp Duty (BSD)
  • Illustrative examples of the application and computation of BSD

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Special Stamp Duty (SSD)

  • Foreword –

    With effect from 20 November 2010, unless the transaction is exempted from Special Stamp Duty (SSD) or SSD is not applicable, any residential property acquired on or after 20 November 2010, either by an individual or a company (regardless of where it is incorporated), and resold within 24 months (the property was acquired on or after 20 November 2010 and before 27 October 2012) or 36 months (the property was acquired on or after 27 October 2012), will be subject to SSD.



  • Q & A for Special Stamp Duty (SSD)
  • Illustrative examples of the application and computation of SSD

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Reduction of Business Registration Certificate Levy

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One-stop Company and Business Registration and One-stop Notification of Change of Company Particulars

 

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Application for Business Registration Through the Internet

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Application for Business Registration Documents Through the Internet

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Returns

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Chargeability to Profits Tax on Gain from Property Transactions

 

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Application for Holdover of Provisional Tax

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Eligibility to elect Personal Assessment

 

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Allowances and Deductions

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Payments and Refunds

 

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Tax Reserve Certificates

 

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e-Seminars

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Others

 

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