General

A:

(a) An alternative way of stamping is introduced. An instrument can be stamped with the issue of a stamp certificate.

(b) For assignments, agreements for sale and tenancy agreements, stamping application can be made without the presentation of the original instrument.

(c) Stamping applications can be submitted electronically at GovHK website ( www.gov.hk/estamping ).

For details of the new stamping procedures, please refer to the following leaflets:

• Stamping of Agreements and Assignments (Form No. I.R.S.D.120(E))
• Stamping of Tenancy Agreement (Form No. I.R.S.D.119(E))
   

A:

Conventional stamping is a manual process with the imprinting of stamp on original instrument. E-stamping is an alternative mode of stamping. You can use the e-Stamping service anytime and anywhere to complete stamping and get the Stamp Certificate instantly if payment is made via online mode.
 

A:

You may submit an electronic stamping application via the Internet instead of presenting the original instrument to the Stamp Office. After payment of stamp duty, a stamp certificate will be issued and the instrument is stamped. You can print the stamp certificate and attach it to the instrument as evidence of stamping. Each instrument will have a unique “Instrument Reference Number” and each stamp certificate will have its own “Stamp Certificate Number” .
 

A:

E-Stamping is not compulsory, and you can still use the conventional stamping method. Stamping requests in paper form (with or without attaching original instrument) are also accepted by the Stamp Office. However, the time required for stamping assignments and agreements for sale in paper form remains to be 5 working days after receipt of applications.
 

A:

No, but you need a means to authenticate online based on your user type:

1. Business User
   1. "E-Stamp" Account (details); or
   2. Business Tax Portal (BTP) User Account, the holder of which is authorised to handle stamp duty matters;
2. Individual User
   1. Taxpayer Identification Number (TIN) (for eTAX login) (details);
   2. Digital certificate issued by the Hongkong Post or the Digi-Sign Certification Services Ltd;
   3. "iAM Smart" Account; or
   4. MyGovHK Account.

(Note: e-Stamping services are not available to holders of Tax Representative Portal (TRP) User Account.)

A:

(a) Connect to GovHK website: https://www.gov.hk/en/.

(b) Select language, then click "Online Service" at the menu bar

(c) Click “Taxes & Duties” and then “Stamp Property Document”.
 

A:

No. The e-Stamping service applies to the most common types of property documents:

1. Initial stamping of Agreement / Assignment with not more than 4 Purchasers and / or 20 Vendors;
2. Subsequent Agreement / Assignment; and
3. Tenancy agreement with rent but no premium paid and not more than 4 landlords and / or 4 tenants.

Note: The e-Stamping service is only applicable to stamping applications made within the stamping deadline; or late stamping applications not exceeding 4 years without request for remission of penalty; and

1. the instrument is not chargeable with special stamp duty and / or buyer’s stamp duty; and
2. the duty payers have not applied for charging ad valorem stamp duty at Scale 2 rates, except that the application is for the reason that the purchaser is a Hong Kong permanent resident acting on his / her own behalf in acquiring the residential property and did not own any other residential property in Hong Kong at the time of acquisition.

A:

Yes. Please print the stamp certificate and attach it to the instrument before submitting to the Land Registry.
 

A:

You may access the e-Stamping service directly and the system will check the configurations of your computer automatically. For details, please click here.
 

A:

1. Encryption – employing the network and security measures under the GovHK website, i.e. the end-to-end encryption methodology using Secure Sockets Layer (SSL) and Public Key Infrastructure (PKI).
2. Authentication – by (i) digital certificate for individuals (via existing authentication means); and (ii) pre-registered accounts (including "E-Stamp" Account, Individual Tax Portal (ITP) Account, BTP User Account, "iAM Smart" Account and MyGovHK Account) with password control.
3. Resilience – using separate cluster of midrange servers with high availability and fault-resilient features like dual network cards and mirrored disks.
4. System Security Control – Advanced security devices against hacker attack; access control features; regular security assessment and audit.