Payment of Stamp Duty

Can I pay stamp duty electronically after submitting a stamping application online?

Yes. GovHK website accepts various online payment methods (i.e. PPS, VISA, MasterCard, JCB or UnionPay). The payment limits for credit cards and PPS are $5,000 and $100,000 respectively. If the duty amount exceeds the relevant limit, you may choose to pay offline. Please print a payment notice and pay the duty via the existing tax payment methods.

Please click payment methods for details.

Can stamp duty be paid anytime during the day?

Yes, but only payments made before the daily cut-off time of your selected payment service will be taken as received on the same day. Payments effected after the daily cut-off time will be taken as received on the following working day.

If the stamping application is made on the stamping deadline but payment is made after the day's cut-off time, will there be penalty?

Yes. If you choose offline payment, the payment effected after the daily cut-off time will be taken as received on the following working day, thus penalty will be imposed for late stamping. However, if you submit the stamping application with online payment under the same electronic transaction, it will be regarded as "in time" application and a stamp certificate will be issued instantly.

Can I pay the stamp duty online by 2 credit cards?

No, please use 1 credit card. If you want to separate the payment, you may choose offline payment and print the payment notice for settlement. You can then make 2 payments via the existing tax payment methods.

If I lose the payment notice, what shall I do?

You can reprint it via the "Stamp Duty Payment Notice - Print" function (free of charge). (https://www.gov.hk/en/apps/irdestamping.htm).

What should I do if there is no response or a system failure during online payment?

You should record the Transaction Reference Number (TRN) and then contact the Stamp Office.

Please click online payment FAQs for details.