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e-Stamping services

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Ad valorem stamp duty (AVD)

  • Foreword –

AVD on instruments of immovable property is computed at the applicable rate on the consideration or value of the property (whichever is the higher).  Since 23 February 2013, AVD rates have been divided into Scale 1 and Scale 2.  Scale 1 was further subdivided into two parts (Part 1 and Part 2) on 5 November 2016.  Part 2 of Scale 1 was repealed on 26 November 2020.  From 28 February 2024, AVD rates under Part 1 of Scale 1 were amended to be the same as the Scale 2 rates.  From 26 February 2026, a new Scale 3 was introduced, applicable to non-residential property instruments, while Part 1 of Scale 1 and Scale 2 continue to apply to residential property instruments.

The Stamp Duty (Amendment) Ordinance 2026, gazetted on 29 May 2026, increases the AVD rate in Part 1 of Scale 1 and Scale 2 for residential property instruments with a consideration or value exceeding $100 million from 4.25% to 6.5%, with effect from 26 February 2026.  The new rates in Part 1 of Scale 1 and Scale 2 apply to any residential property instrument executed on or after 26 February 2026.  The rates under the new Scale 3, applicable to non-residential property instruments, are the same as those under the prevailing Scale 2 before the enactment of the Stamp Duty (Amendment) Ordinance 2026.

Please refer to the FAQs and the illustrative examples for AVD

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Buyer's Stamp Duty (BSD)

  • Foreword –

The Stamp Duty (Amendment) Ordinance 2014 (2014 Amendment Ordinance) was gazetted on 28 February 2014. Among others, the 2014 Amendment Ordinance imposes Buyer's Stamp Duty (BSD) on residential property transactions with effect from 27 October 2012. Unless the transaction is exempted from BSD, any agreement for sale or conveyance on sale for acquisition of any residential property executed on or after 27 October 2012 will be subject to BSD. BSD is charged on residential property transactions, on top of the existing ad valorem stamp duty and the special stamp duty, if applicable.

The Stamp Duty (Amendment) (Residential Properties) Ordinance 2024 (2024 Amendment (Residential Properties) Ordinance) was published in the Gazette on 9 February 2024 to give effect to the proposals relating to residential properties announced by the Chief Executive in his 2023 Policy Address. One of the proposals is to lower the rate of BSD from 15% to 7.5% with effect from 25 October 2023. Under the 2024 Amendment (Residential Properties) Ordinance, unless otherwise provided, the new rate will be applicable to any instrument executed on or after 25 October 2023 for the sale and purchase or transfer of residential property that is subject to BSD.

The Stamp Duty (Amendment) Ordinance 2024 (2024 Amendment Ordinance) was published in the Gazette on 19 April 2024 to give effect to the proposals in the 2024-25 Budget to cancel all demand-side management measures for residential properties. Under the 2024 Amendment Ordinance, any instrument executed on or after 28 February 2024 for the sale and purchase or transfer of residential property is no longer subject to BSD.

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Special Stamp Duty (SSD)

  • Foreword –

With effect from 20 November 2010, unless the transaction is exempted from Special Stamp Duty (SSD) or SSD is not applicable, any residential property acquired on or after 20 November 2010, either by an individual or a company (regardless of where it is incorporated), and resold within 24 months (the property was acquired on or after 20 November 2010 and before 27 October 2012) or 36 months (the property was acquired on or after 27 October 2012), will be subject to SSD.

The Stamp Duty (Amendment) (Residential Properties) Ordinance 2024 (2024 Amendment (Residential Properties) Ordinance) was published in the Gazette on 9 February 2024 to give effect to the proposals relating to residential properties announced by the Chief Executive in his 2023 Policy Address. One of the proposals is to shorten the resale period during which SSD can be charged from three years to two years, i.e. shortening the period where the 10% SSD is applicable with effect from 25 October 2023. Under the 2024 Amendment (Residential Properties) Ordinance, unless otherwise provided, the new resale period will be applicable to any instrument executed on or after 25 October 2023 for the sale and purchase or transfer of residential property that is subject to SSD.

The Stamp Duty (Amendment) Ordinance 2024 (2024 Amendment Ordinance) was published in the Gazette on 19 April 2024 to give effect to the proposals in the 2024-25 Budget to cancel all demand-side management measures for residential properties. Under the 2024 Amendment Ordinance, any instrument executed on or after 28 February 2024 for the sale and purchase or transfer of residential property is no longer subject to SSD.

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Stamping of Tenancy Agreement

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Stamp Duty Exemption on Exchange Traded Funds (ETFs)

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Stamp Duty Refund for Redevelopment

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Demand-side Management Measures for Residential Properties

  • Foreword -

Against the backdrop of tight housing supply and solid demand for property purchase, the Government has since 2010 introduced several rounds of demand-side management measures to curb short-term speculation activities and reduce external demand.  This has been done to ensure the steady development of the property market and accord priority to the home ownership needs of the people of Hong Kong.  Having considered the latest market situation, the Financial Secretary in his 2024-25 Budget announced the proposal to cancel all demand-side management measures for residential properties with effect from 28 February 2024, that is starting from that day, no Special Stamp Duty (“SSD”) and Buyer’s Stamp Duty (“BSD”) needs to be paid for any residential property transactions, and Ad Valorem Stamp Duty (“AVD”) at 7.5% under Part 1 of Scale 1 is amended to the same as those of AVD at Scale 2.

The Stamp Duty (Amendment) Ordinance 2024 (“2024 Amendment Ordinance”) was published in the Gazette on 19 April 2024 to give effect to the proposal.  Under the 2024 Amendment Ordinance, any instrument executed on or after 28 February 2024 for the sale and purchase or transfer of residential property will no longer be subject to SSD and BSD.  The AVD rate of 7.5% under Part 1 of Scale 1 is amended to the same as those of AVD at Scale 2.  For instruments executed before 28 February 2024 for the sale and purchase or transfer of residential property, different types of stamp duty and the stamp duty refund / suspension arrangements under the talent attraction measures may be applicable depending on the specific circumstances.  For details, please refer to the relevant webpages ("Ad Valorem Stamp Duty", "Buyer's Stamp Duty", "Special Stamp Duty")

Please refer to the FAQs for details of the proposal.

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Talent Attraction Measure: Stamp duty suspension for eligible incoming talents

  • Foreword –

On 25 October 2023, the Chief Executive announced in his 2023 Policy Address that the Government would introduce a stamp duty suspension mechanism for eligible incoming talents purchasing residential property in Hong Kong.

The Stamp Duty (Amendment) (Residential Properties) Ordinance 2024 (2024 Amendment (Residential Properties) Ordinance) was published in the Gazette on 9 February 2024 and is deemed to have come into operation on 25 October 2023.  According to the 2024 Amendment (Residential Properties) Ordinance and subsequent amendments, for eligible incoming talents who bought the first residential property in Hong Kong on or after 25 October 2023 but before 28 February 2024, they can apply for a suspension of the liabilities in respect of Buyer’s Stamp Duty (7.5%) and the ad valorem Stamp Duty (AVD) at Part 1 of Scale 1 rate (7.5%) in relation to the instrument executed for the acquisition of the residential property, but they still need to pay AVD at Scale 2 rates.  Such that the overall stamp duty charged will be on par with that charged on first-time home buyers who are permanent residents.  Unless otherwise provided, such arrangement applies to any sale and purchase agreement entered into on or after 25 October 2023 but before 28 February 2024.  Upon becoming a Hong Kong permanent resident, they can apply for waiver in relation to the stamp duty suspended.  As with effect from 28 February 2024, sale and purchase or transfer of residential property is no longer subject to BSD, and AVD at Part 1 of Scale 1 rate is amended to the same as those of Scale 2 rates, the suspension mechanism is no longer applicable to instruments of residential property transaction executed on or after 28 February 2024.

Please refer to the FAQs (Q&As 22 – 41) for details of the proposal.

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Talent Attraction Measure: Stamp duty refund for eligible incoming talents

  • Foreword –

On 19 October 2022, the Chief Executive announced in his 2022 Policy Address that, to encourage incoming talents to stay in Hong Kong for long-term development, the Government would refund the extra stamp duty paid by eligible incoming talents in purchasing residential property in Hong Kong.

The Stamp Duty (Amendment) (No. 3) Ordinance 2023 was published in the Gazette on 30 June 2023 and is deemed to have come into operation on 19 October 2022.  According to the Amendment Ordinance and subsequent amendments, eligible incoming talents who purchase a residential property in Hong Kong on or after 19 October 2022 but before 25 October 2023, and subsequently become a Hong Kong permanent resident after residing in Hong Kong for seven years, they can apply for a refund of the Buyer’s Stamp Duty (15%) and the New Residential ad valorem Stamp Duty (15%) paid for the first residential property (or a residential property to replace their only residential property in Hong Kong) purchased and still held, but they still need to pay ad valorem stamp duty (AVD) at Scale 2 rates, such that the overall stamp duty charged will be on par with that charged on first-time home buyers who are Hong Kong permanent residents.

Eligible incoming talents include those who enter Hong Kong under specified talents admission schemes (including General Employment Policy, Admission Scheme for Mainland Talents and Professionals, Quality Migrant Admission Scheme, Immigration Arrangements for Non-local Graduates, Technology Talent Admission Scheme, Admission Scheme for the Second Generation of Chinese Hong Kong Permanent Residents and Top Talent Pass Scheme).

For further information about the measure, please refer to the FAQs and illustrative examples.  

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Stamp duty on transactions under Shanghai Connect and Shenzhen Connect

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Stamp duty on Mutual Recognition of Funds between the Mainland and Hong Kong

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Stamp Duty Assessment

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Business Registration

 

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Returns

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 Two-tiered Profits Tax Rates Regime

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Salaries tax concessions for eligible carried interest

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Greater Bay Area Youth Employment Scheme - Tax Issues

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Chargeability to Profits Tax on Gain from Property Transactions

 

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Application for Holdover of Provisional Tax

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Election for Personal Assessment

 

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Allowances and Deductions

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Payments and Refunds

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Tax Reserve Certificates

 

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e-Seminars

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Double Taxation Relief and Exchange of Information Arrangements

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Request for a Notice of No Objection (NNO) to a Company / Limited Partnership Fund (LPF) Being Deregistered

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Others

 

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