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  Home > Tax Information - Others > Stamp Duty > e-Stamping of Property Document

e-Stamping of Property Document

Property Stamping
 

 


 Stamping Arrangement

With effect from 2 August 2004, Stamp Office has launched e-Stamping, as an alternative mode of stamping to manual stamping.

The e-Stamping system will generate stamp certificates to replace conventional stamps. Stamp certificates will be issued instantly upon receipt of stamp duty through online mode or within 2 working days after receipt of stamp duty through offline mode.

Stamp Certificates issued by the Collector of Stamp Revenue have the same legal status as conventional stamps on instruments. Authenticity check of certificates is available at www.gov.hk/estamping.

Stamp Certificate Sample 1 (For Stamp Certificate issued before 19 January 2008)
Stamp Certificate Sample 2 (For Stamp Certificate issued before 19 January 2008)
Stamp Certificate Sample 3 (For Stamp Certificate issued on 19 January 2008 or thereafter)
Stamp Certificate Sample 4 (For Stamp Certificate issued on 19 January 2008 or thereafter)

The mode of stamping by stamp certificate is for instruments related to property transactions, namely agreement for sale, assignment and tenancy agreement.
With stamp certificate and e-stamping:

  • No need to present original instrument to Stamp Office, unless you wish to have conventional stamp.
  • Submit stamping application either in paper form or electronically.
  • Pay stamp duty online, through existing tax payment channels or at Stamp Office.
  • Receive Stamp Certificate via the Internet or in paper form depending on the mode of submission.
  • Attach the stamp certificate to the original instrument as evidence of stamping.

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e-Stamping Service 

An instant stamping service through GovHK (www.gov.hk/estamping)

 

Scope of Service 

  • This service mainly applies to in-time stamping applications of property documents. Late stamping case not exceeding 4 years without request for remission of penalty may also use this service to obtain the stamp certificate after online payment of the duty and penalty.

  • Payment of deferred duty or stamping of subsequent agreement/assignment is available to the same applicant who has previously submitted the initial stamping application.

  • e-stamping service does not apply to:-
    - adjudication cases
    - stock transactions
    - property transactions involving nomination, supplemental agreements or special stamp duty
    - the tenancy agreement has consideration other than rent (e.g. premium, construction fee etc.)

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Types of Service

  • Submit Stamping Applications:
    – Initial Stamping of Agreement / Assignment (not more than 4 Purchasers)

    – Payment of Deferred Stamp Duty

    – Subsequent Agreement / Assignment

    – Tenancy Agreement (not more than 4 landlords and 4 tenants)

  • Upload stamping requests (Details)
  • Print or Enquire Stamp Certificate
  • Print Payment Notice
  • Download E-Stamp Account Application Form or Activate Account/Change Password

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Special Features

  • Inputting as many as 50 stamping requests in one go by uploading them (Details).
  • Saving partially completed application form for submission later.
  • Retrieving a previously submitted record as input template for a new application.
  • A choice of Online or Offline payment mode (details).
  • Checking authenticity of a stamp certificate on hand via the free-of-charge "Enquire" Function.
  • Online activation of E-Stamp Account or change of password.
  • Linking to the Rating and Valuation Department's web page to complete tenancy-related form in one go.

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Advantages of e-Stamping

  • Service available anytime and anywhere with Internet facilities, even after office hours or on Saturday, Sunday or public holiday.
  • Stamping of urgent cases that cannot be processed by counter submission.
  • Submitting stamping application despite the original instrument is in use and cannot be presented for stamping physically to avoid late penalty.
  • Saving of time and cost.
  • Removing the risk of losing or damaging original instruments in the course of delivery or processing.
  • Flexible payment methods available.
  • Easy-to-use Input Form, Retrieval and Save functions etc. to facilitate electronic submission.
  • Uploading stamp requests without the need to input data.

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Stamp Duty Payment Methods

  • Online Payment
    - GovHK website accepts payment by PPS, VISA Card and MasterCard (Details).
    - Stamp Certificate will be available online instantly after payment.
  • Offline Payment
    -After submitting the stamping application, you may print the payment notice and pay the duty via existing tax payment channels (details) or at Stamp Office.
    -Stamp Certificate will be available online within 2 working days after payment is received by IRD.
    -Payments effected after the daily cut-off time of your selected payment service will be recorded as received on the following working day.

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Authentication Means

Similar to other electronic services on the Internet, online authentication is required before using the service. Users of e-Stamping service can authenticate by one of the following means:

  • E-Stamp Account (details).
  • Taxpayer Identification Number and password (details).
  • Digital Certificate issued by Hongkong Post or the Digi-Sign Certification Services Ltd.

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E-Stamp Account

  • E-Stamp Accounts are for company users (e.g. solicitor firms, property agency companies, etc.) as a means of authentication when using the e-Stamping service. There is no processing fee on users.
  • It is NOT a deposit account and will not be used in settlement of stamp duty.
  • Any entity, sole proprietorship, partnership or corporation can apply for E-Stamp Account(s) by completing Form No. I.R.S.D.109.
  • The organization's main office and its branches can each have a maximum of 20 E-Stamp Accounts.
  • Each E-Stamp Account will have a unique account number and password.
  • After receipt of E-Stamp Account Application form, Stamp Office will issue a notification to inform the organization of its E-Stamp Account number(s). A few days later, a separate notification will be issued with the access code(s) for activating the account(s).
  • E-Stamp Account holders can freely change their passwords online. The use of E-Stamp Account password is governed by its Terms and Conditions.

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Demonstration on e-Stamping
Please click "Online Demo" at www.gov.hk/estamping for Demonstration on e-Stamping

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 Reference Materials

No.e-Stamping CircularsDate Issued
4/2004 Stamp Certificates 9 November 2004
1/2007 Reprovision of e-Stamping Service under GovHK 31 December 2007
1/2008 e-Stamping Service under GovHK 21 January 2008
1/2009 Enhancements to e-Stamping Service 18 November 2009
1/2011 Stamp Certificate 14 November 2011

 

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