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Stamp Duty

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Stamp Duty Relief 

Intra Group Relief

Subject to the conditions set out in section 45 of the Stamp Duty Ordinance ("the Ordinance"), stamp duty relief is available for the transfer of immovable property or shares from one associated body corporate to another. Please refer to the Stamping Procedures and Explanatory Notes on “Intra Group Relief” [IRSD124] for the application procedures.

 

Stock Borrowing Relief

Transfer of shares under stock borrowing and lending transactions may be exempted from stamp duty. For details, please refer to the Stamp Office Interpretation and Practice Notes on “Relief for Stock Borrowing and Lending Transactions”. Please also refer to the Stamping Procedures and Explanatory Notes on “Stock Borrowing Relief – Revised Procedures” [U3/SOG/PN06A] for the application procedures.

 

Islamic Bond Scheme Relief

Where specified conditions are met, sections 47E, 47F and 47G of the Ordinance provide stamp duty relief on the transfer of bonds and certain instruments, not otherwise required in the case of conventional bonds, issued or executed under Islamic bond schemes solely for compliance of Sharia principles. For details, please refer to the Stamp Office Interpretation and Practice Notes No. 6 on “Alternative Bond Schemes”

 

Electronic registration of Stock Borrowing and Lending Agreement (SBLA) 

Stamp Office has launched a new electronic service allowing online registration of SBLA via e-Tax with effect from 23 April 2012. Please refer to the Stamping Procedures and Explanatory Notes on "Stock Borrowing Relief - Electronic Registration of Stock Borrowing and Lending Agreement" [U3/SOG/PN08A] for details.
 

Screen shots of the e-registration services


Approved standard versions of SBLA

 

Approved standard versions of SBLA
  Publishers of Approved SBLA Approved SBLA PDF Format
1. International Securities Lending Association Overseas Securities Lender's Agreement, version 1995 OSLA 1995(PDF)
     
2. Master Gilt Edged Stock Lending Agreement, version 1996 GESLA(PDF)
     
3. Master Equity & Fixed Interest Stock Lending Agreement, version 1997 MEFISLA(PDF)
     
4. Global Master Securities Lending Agreement, version 2000 GMSLA 2000(PDF)
     
5. Global Master Securities Lending Agreement, version 2010 GMSLA 2010(PDF)
 
6. Global Master Securities Lending Agreement (Security Interest over Collateral - 2018 version) GMSLA 2010(PDF)
       
7. Public Securities Association/International Securities Market Association Global Master Repurchase Agreement, version 1995 PSA.ISMA GMRA 1995(PDF)
       
8. The Bond Market Association/International Securities Market Association Global Master Repurchase Agreement, version 2000 TSMA.ISMA GMRA 2000(PDF)
       
9. The Bond Market Association Master Securities Loan Agreement, version 1993 SIFMA MSLA 1993(PDF)
     
10. Master Repurchase Agreement, version 1996 BMA MRA(PDF)
     
11. Master Securities Loan Agreement, version 2000 BMA MSLA(PDF)
       
12. Securities Industry and Financial Markets Association/International Capital Market Association Global Master Repurchase Agreement, version 2011 SIFMA.ICMA GMRA 2011(PDF)
       
13. Others Rahmenvertrag für Wertpapierdarlehen GERMAN DRW(PDF)

 

Miscellaneous relief on Stock Transactions 

Miscellaneous relief on Stock Transactions
(a) Remission of stamp duty on delivery of Hong Kong stocks as consideration for allotment or redemption of Collective Investment Products [U3/SOG/PN01]
(b) Remission of Stamp Duty - Exchange Traded Fund [IRSD 128]
(Only applicable to transactions of ETF shares or units effected before 13 February 2015)
(c)
Partial Remission of Ad Valorem Stamp Duty on Contract Notes for the Sale or Purchase of Designated Exchange Traded Funds by Market Makers [U3/SOG/PN05]
(Only applicable to transactions of ETF shares or units effected before 13 February 2015)
(d)
Exemption on instruments of transfer of units under Mandatory Provident Fund Schemes [U3/SOG/PN03A]
(e) Exemption on instruments of transfer relating to Indirect Allotment or Redemption of Units under Unit Trust Schemes [U3/SOG/PN07]
(f) Stamp Duty Relief for the Transactions and Transfers of Regulatory Capital Securities [U3/SOG/PN09]

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Exclusion from application of the Electronic Transaction Ordinance (Cap.553) 
 

Other than contract notes issued and stamped by stock brokers in respect of a trade effected through the Stock Exchange, all instruments subject to stamping or denoting under the Stamp Duty Ordinance (Cap. 117) cannot be made or executed by electronic means.
 

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Profits Tax Liabilities on Property Dealing 
 

Duty payers are reminded that despite the payment of stamp duty, there are also profits tax liabilities in respect of the assessable profits from the buying and selling of landed properties in the course of a trading adventure in Hong Kong.

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Stamping Procedures and Explanatory Notes 
 

1. Hong Kong Stock

2. Landed Properties

3. Remission

4. Procedures

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1. Hong Kong Stock 

 

2. Landed Properties 

 

3. Remission 

 

4. Procedures 

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Stamping Circulars 

Stamping Circulars
No. Stamping Circulars Date Issued
01/2024 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 2 January 2024
03/2023 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 3 July 2023
02/2023 Stamp Duty Exemption for certain transactions relating to Dual-counter Stocks made by Dual-counter Market Makers 19 May 2023
01/2023 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 3 January 2023
02/2022 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 4 July 2022
01/2022 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 3 January 2022
02/2021 Online Appointment Booking for Stamp Office Lease Counter Service 28 May 2021
03/2020 Stamp Duty Exemption on the Sale and Purchase of Hong Kong Stocks by Exchange Traded Fund (“ETF”) market makers for the Allotment and Redemption of ETF Shares or Units 17 August 2020
02/2019 Stamp Duty Exemption on Delivery of Hong Kong Stocks as Consideration for the Allotment or Redemption of a Share or Unit of an Authorized Open-ended Collective Investment Scheme 7 January 2019
05/2018 Stamping of instruments involving more than 1 residential property executed on or after 12 April 2017 and before the gazettal date of the Stamp Duty (Amendment) (No. 2) Ordinance 2018 20 April 2018
04/2018 Stamping of instruments of immovable properties from the gazettal date of the Stamp Duty (Amendment) (No. 2) Ordinance 2018 20 April 2018
03/2018 Stamping of instruments involving residential properties executed on or after 5 November 2016 and before the gazettal date of the Stamp Duty (Amendment) Ordinance 2018 19 January 2018
02/2018 Stamping of instruments of immovable properties after the gazettal date of the Stamp Duty (Amendment) Ordinance 2018 19 January 2018
02/2015 Stamp duty waiver for the transfer of shares or units of exchange traded funds 13 February 2015
07/2014 Stamping of instruments of non-residential properties
executed on or after 23 February 2013 and before
the gazettal date of the Stamp Duty (Amendment) (No. 2) Ordinance 2014
25 July 2014
06/2014 Stamping of instruments involving residential properties
executed on or after 23 February 2013 and before
the gazettal date of the Stamp Duty (Amendment) (No. 2) Ordinance 2014
25 July 2014
05/2014 Stamping of instruments of immovable properties after the gazettal date of the Stamp Duty (Amendment) (No. 2) Ordinance 2014 25 July 2014
03/2014 Stamping of Agreements for Sale and Conveyances on Sale of Residential Properties executed on or after 27 October 2012 and already stamped before the gazettal of the Stamp Duty (Amendment) Ordinance 2014 28 February 2014
02/2014 Stamping of Agreements for Sale and Conveyances on Sale of Residential Properties after the gazettal of the Stamp Duty (Amendment) Ordinance 2014 28 February 2014
03/2013 Payment arrangements for Special Stamp Duty 12 July 2013
02/2012 Stock Borrowing Relief – Registration of Stock Borrowing and Lending Agreement 23 April 2012
02/2011 Procedural Matters in relation to the Stamp Duty (Amendment) Ordinance 2011 30 June 2011
05/2010 Practical Hints on Completing Applications for Stamping of Agreement / Assignment of Property 24 September 2010
03/2010 Exchange Participant: Stamp duty on transfer of shares 30 June 2010

Click here for more Stamping Circulars

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e-Stamping Circulars 

e-Stamping Circulars
No. e-Stamping Circulars Date Issued
1/2020 Enhancements to e-Stamping of Share Transfer Instruments 31 August 2020
1/2019 e-Stamping of Share Transfer Instruments 16 December 2019
1/2011 Stamp Certificates 14 November 2011
1/2009 Enhancements to e-Stamping Service 18 November 2009
1/2008 e-Stamping Service under GovHK 21 January 2008
1/2007 Reprovision of e-Stamping Service under GovHK 31 December 2007

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Forms 

1. e-Stamping

2. Property Stamping and Adjudication

3. Stamping of Share Transfers

4. Stock Borrowing Relief

5. Stamp Duty Relief and Refund

6. Stock Brokers

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1. e-Stamping 

e-Stamping
  Form No. Form Title
PDF Format*
MS Word Format
1. I.R.S.D. 109 "E-Stamp" Account Form
I.R.S.D. 109(Fillable PDF)
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2. I.R.S.D. 126(E) Request for Cancellation of Stamp Certificate containing error(s) - Property
I.R.S.D. 126 (E)(PDF)
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3. I.R.S.D. 129(E) Request for Withdrawal of e-Stamping Application - Property
I.R.S.D. 129 (E)(PDF)
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4. I.R.S.D. 140(E) Request for Cancellation of Stamp Certificate containing error(s) - Share Transfer
I.R.S.D. 140 (E)(PDF)
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5. I.R.S.D. 141(E) Request for Withdrawal of e-Stamping Application – Share Transfer
I.R.S.D. 141 (E)(PDF)
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2. Property Stamping and Adjudication 

Property Stamping and Adjudication
  Form No. Form Title
PDF Format*
MS Word Format
1. I.R.S.D. 110 Property Document - Summary of Stamping Application(s) (for application from 2 August 2004 onwards)
I.R.S.D. 110(PDF)
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2. I.R.S.D. 111(E) Stamping Request - Tenancy Agreement
IRSD111 I.R.S.D.111 (E)(PDF)
I.R.S.D. 111 (E)(MS Word)
         
3. I.R.S.D. 112(E) Stamping Request - Agreement / Assignment   I.R.S.D. 112(E)(PDF)
I.R.S.D. 112 (E)(MS Word)
         
4. I.R.S.D. 113(E) Stamping Request - Subsequent Agreement / Assignment ($100 Fixed Duty)
IRSD113 I.R.S.D. 113 (E)(PDF)
I.R.S.D. 113 (E)(MS Word)
         
5. I.R.S.D. 115(E) Adjudication Request - Nomination  of Immovable Property
I.R.S.D. 115(E)(PDF)
I.R.S.D. 115 (E)(MS Word)
         
6. I.R.S.D. 116(E) Adjudication Request - Supplemental Agreement of Immovable Property
I.R.S.D. 116 (E)(PDF)
I.R.S.D. 116 (E)(MS Word)
         
7. I.R.S.D. 117(E) Adjudication Request – Deed of Gift or Agreement/Assignment with no valuable consideration I.R.S.D. 117 (E)(PDF) 
I.R.S.D. 117 (E)(MS Word)
         
8. I.R.S.D. 118(E) Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2)/ Exemption of Special Stamp Duty / Buyer’s Stamp Duty
I.R.S.D. 118 (E)(PDF) 
I.R.S.D. 118 (E)(MS Word)
         
9. I.R.S.D. 127(E) Agreement / Assignment / Tenancy Agreement - Application for Remission of Penalty for Late Stamping
I.R.S.D. 127 (E)(Fillable PDF)
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10. I.R.S.D. 131(E) Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) / Exemption of Buyer’s Stamp Duty
I.R.S.D. 131 (E)(PDF)
I.R.S.D. 131 (E)(MS Word)
         
11. I.R.S.D. 131A (E) Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) / Exemption of Buyer’s Stamp Duty
(For Declarations made outside Hong Kong)
I.R.S.D. 131a (E)(PDF) I.R.S.D. 131a (E)(MS Word)
         
12. I.R.S.D. 131B (E) Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) I.R.S.D. 131b (E)(PDF)  I.R.S.D. 131b (E)(MS Word)
         
13. I.R.S.D. 131C (E) Statutory Declaration - Claiming for Partial Refund of Stamp Duty Paid
for change of residential property cases
I.R.S.D. 131c (E)(PDF)  I.R.S.D. 131c (E)(MS Word)
     
14. I.R.S.D. 131D (E) Statutory Declaration - Application for Partial Refund of Ad Valorem Stamp Duty and Refund of Buyer’s Stamp Duty by Eligible Incoming Talent I.R.S.D. 131c (E)(PDF) I.R.S.D. 131c (E)(MS Word)
     
15. I.R.S.D. 131E (E) Statutory Declaration - Application for Suspension of or Waiver of Liabilities to Stamp Duty by Eligible Incoming Talent I.R.S.D. 131c (E)(PDF) I.R.S.D. 131c (E)(MS Word)

 

3. Stamping of Share Transfers 

Stamping of Share Transfers
  Form No. Form Title
PDF Format*
MS Word Format
1. I.R.S.D. 102 Schedule of Landed Properties
I.R.S D. 102(PDF)
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2. I.R.S.D. 142 Stamping Request - Share Transfer I.R.S.D. 142 (Fillable PDF) ---
 

 

4. Stock Borrowing Relief 

Stock Borrowing Relief
  Form No. Form Title
PDF Format*
MS Word Format
1. SBUL 1 Return of Stock Borrowing Transactions   
SBUL 2 (PDF)
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2. SBUL 2 Stock Borrowing and Lending Agreement Registration Form
SBUL 2 (PDF)
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3. SBUL 3 Stock Borrowing Ledger
SBUL 3(Fillable PDF)
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4. SBUL 26 Notification of Execution of Stock Borrowing and Lending Agreement by Lender
SBUL 26(PDF)
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5. SBUL 27 Format of contract notes for deemed sale and purchase of Hong Kong stock under section 19(12) of the SDO  SBUL 27(PDF) ---
 

 

5. Stamp Duty Relief and Refund 

Stamp Duty Relief and Refund
  Form No. Form Title
PDF Format*
MS Word Format
1. I.R.S.D. 25 Stamp Office, Hong Kong - Requisition for Allowance Ticket for spoiled or unwanted Stamps
I.R.S.D. 25(PDF)
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2. U3/SOA/F04 Application for Exemption of Stamp Duty under Section 29C(5A) of the Stamp Duty Ordinance (CAP. 117)
U3/SOA/F04(PDF)
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3. I.R.S.D. 121(E) Adjudication / Stamping Request - Intra-Group Agreement / Assignment
I.R.S.D. 121 (E)(PDF)
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4. I.R.S.D. 125(E) Application for Refund of Stamp Duty under Section 29C(5B)of the Stamp Duty Ordinance, (Cap.117)]
I.R.S.D. 125 (E)(PDF)
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5. I.R.S.D. 125A(E) Partial Refund of Ad Valorem Stamp Duty Paid under section 29DF of the Stamp Duty Ordinance (Cap. 117)
I.R.S.D. 125 (E)(PDF)
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6. I.R.S.D. 125B(E) Application for Refund of Buyer’s Stamp Duty / Partial Refund of Ad Valorem Stamp Duty for properties acquired for Redevelopment under section 29DD* / 29DE of the Stamp Duty Ordinance (Cap. 117) (For Applicant who is an Individual)
I.R.S.D. 125 (E)(PDF)
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7. I.R.S.D. 125C(E) Application for Refund of Buyer’s Stamp Duty / Partial Refund of Ad Valorem Stamp Duty for properties acquired for Redevelopment under section 29DD / 29DE of the Stamp Duty Ordinance (Cap. 117) (For Applicant which is a Body Corporate)
I.R.S.D. 125 (E)(PDF)
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8. I.R.S.D. 125D(E) Application for Refund of Stamp Duty by Eligible Incoming Talent
I.R.S.D. 125 (E)(PDF)
 
     
 
 
9. I.R.S.D. 125E(E) Application for Suspension of or Waiver of Liability to Stamp Duty by Eligible Incoming Talent
I.R.S.D. 131c (E)(PDF)
I.R.S.D. 131c (E)(MS Word)
     
 
 

 

6. Stock Brokers 

Stock Brokers
  Form No. Form Title
PDF Format*
MS Word Format
1. I.R.S.D. 106 Changes in Particulars Registered with the Stamp Office
I.R.S.D. 106(PDF)
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* PDF file can be opened by Adobe Acrobat Reader which is available at the Adobe Systems Incorporated.