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  Home > Tax Information - Others > Stamp Duty

Stamp Duty

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Stamp Duty Relief 

Intra Group Relief

Subject to the conditions set out in section 45, 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.

 

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

 

 Publishers of Approved SBLAApproved SBLAPDF 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. Public Securities Association/International Securities Market Association Global Master Repurchase Agreement, version 1995 PSA.ISMA GMRA 1995(PDF)
       
7. The Bond Market Association/International Securities Market Association Global Master Repurchase Agreement, version 2000 TSMA.ISMA GMRA 2000(PDF)
       
8. The Bond Market Association Master Securities Loan Agreement, version 1993 SIFMA MSLA 1993(PDF)
     
9. Master Repurchase Agreement, version 1996 BMA MRA(PDF)
     
10. Master Securities Loan Agreement, version 2000 BMA MSLA(PDF)
       
11. Securities Industry and Financial Markets Association/International Capital Market Association Global Master Repurchase Agreement, version 2011 SIFMA.ICMA GMRA 2011(PDF)
       
12. Others Rahmenvertrag für Wertpapierdarlehen GERMAN DRW(PDF)

 

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]
(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]
(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]

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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 

No.Stamping CircularsDate Issued
01/2006 New Opening Hours From 1 July 2006 2 June 2006
01/2010 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 22 February 2010
02/2010 Stock Borrowing Relief – Registration of Stock Borrowing and Lending Agreement 19 March 2010
03/2010 Exchange Participant: Stamp duty on transfer of shares 30 June 2010
04/2010 Stock Borrowing Relief - Filing of Return of Stock Borrowing Transactions 2 July 2010
05/2010 Practical Hints on Completing Applications for Stamping of Agreement / Assignment of Property 24 September 2010
01/2011 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 3 January 2011
02/2011 Procedural Matters in relation to the Stamp Duty (Amendment) Ordinance 2011 30 June 2011
03/2011 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 4 July 2011
01/2012 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 3 January 2012
02/2012 Stock Borrowing Relief – Registration of Stock Borrowing and Lending Agreement 23 April 2012
03/2012 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 4 July 2012
01/2013 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 2 January 2013
02/2013 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 2 July 2013
03/2013 Payment arrangements for Special Stamp Duty 12 July 2013
01/2014 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 2 January 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
03/2014 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
04/2014 Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions 2 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
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
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

 

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e-Stamping Circulars 

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 Certificates 14 November 2011

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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 

 Form No.Form Title
PDF Format*
MS Word Format**
1. I.R.S.D. 109 "E-Stamp" Account Form
I.R.S.D. 109(PDF)
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2. I.R.S.D. 126(E) Request for Cancellation of Stamp Certificate containing error(s) [Section 18J(1)(c) of the Stamp Duty Ordinance, (Cap.117)]
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
I.R.S.D. 127 (E)(PDF)
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2. 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
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)
I.R.S.D. 113 (E)(PDF)
I.R.S.D. 113 (E)(MS Word)
         
5. I.R.S.D. 114(E) Stamping Request - Agreement (Payment of Stamp Duty Previously Deferred)
I.R.S.D. 114 (E)(PDF)
I.R.S.D. 114 (E)(MS Word)
         
6. I.R.S.D. 115(E) Adjudication Request - Nomination  of Residential Property
I.R.S.D. 115 (E)(PDF)
I.R.S.D. 115 (E)(MS Word)
         
7. 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)
         
8. 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)
         
9. 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. 117 (E)(PDF)
I.R.S.D. 117 (E)(MS Word)
         
10. I.R.S.D. 127(E) Agreement / Assignment Application for Remission of Penalty for Late Stamping
I.R.S.D. 127 (E)(PDF)
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11. 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. 127 (E)(PDF)
I.R.S.D. 117 (E)(MS Word)
         
12. 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. 127 (E)(PDF) I.R.S.D. 117 (E)(MS Word)
         
13. I.R.S.D. 131B (E) Statutory Declaration - Application for Charging Ad Valorem Stamp Duty at Lower Rates (Scale 2) I.R.S.D. 127 (E)(PDF)  I.R.S.D. 117 (E)(MS Word)
         
14. 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. 127 (E)(PDF)  I.R.S.D. 117 (E)(MS Word)

 

3. 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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4. Stock Borrowing Relief 

 Form No.Form Title
PDF Format*
MS Word Format**
1. SBUL 1 Return of Stock Borrowing Transactions (Appendix E)  
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SBUL 1(MS Word)
         
2. SBUL 2 Stock Borrowing and Lending Agreement Registration Form (Appendix A)
SBUL 2 (PDF)
SBUL 2 (MS Word)
         
3. SBUL 3 Stock Borrowing Ledger (Appendix D)
SBUL 3(PDF)
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4. SBUL 26 Notification of Execution of Stock Borrowing and Lending Agreement by Lender (Appendix C)
SBUL 26(PDF)
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5. SBUL 27 Deemed Sale and Purchase of Hong Kong Stocks - Bought Note and Sold Note (Appendix F)
SBUL 27(PDF)
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5. 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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6. 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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* You can print the Form for completion by using the Adobe Reader which is available free at the Adobe Systems Incorporated website.

** The forms in MS Word Format can be viewed and printed out for completion by using the Microsoft Word Viewer or above. Microsoft Word Viewer can be downloaded freely from the Microsoft Download Centre.

 

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