e-Stamping of Document

Stamping Arrangement
e-Stamping Service
"E-Stamp" Account
Demonstration on e-Stamping
Common Questions and Answers
Reference Materials

 Stamping Arrangement

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.

Property
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)

Share
Stamp Certificate Sample 5

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/etax)

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Scope of Service

• This service mainly applies to in-time stamping applications of property and share transfer instruments. Late stamping cases which do not involve bulk application and 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 stamp duty and penalty.
• 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 involving derivatives or share swap, indebtedness incurred taken as whole or part of the consideration, or the consideration is subject to adjustment;
  • sale and purchase of listed shares for jobbing business;
  • property transactions involving nomination, supplemental agreements, buyer’s stamp duty or special stamp duty;
  • the tenancy agreement has consideration other than rent (e.g. premium, construction fee etc.);
  • transactions involve more than 4 purchasers, 4 landlords, 4 tenants and / or 20 vendors; and 
  • sub-sale cases involve more than two confirmor transactions.

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Types of Service

• Submit Stamping Application:
  • Initial Stamping of Agreement / Assignment
  • Subsequent Agreement / Assignment
  • Tenancy Agreement
  • Contract Note and / or Instrument of Transfer
• Upload Stamping Applications in Bulk: 
  • Initial Stamping of Agreement / Assignment
  • Tenancy Agreement
  • Contract Note and / or Instrument of Transfer
• Print or Enquire Stamp Certificate
• Print Stamp Certificate Control List
• Print Stamp Duty Payment Notice
• Download “E-Stamp” Account Application Form, Activate Account or Change Password

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Special Features

• For property documents, inputting as many as 50 stamping requests in one go by uploading them (details).
• For share transfer instruments, submitting stamping applications in bulk with a maximum of 5,000 instruments at any one time (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, MasterCard, JCB, UnionPay and FPS (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:

For Business User

• E-Stamp Account (details)
• Business Tax Portal (BTP) User Account, the holder of which is authorised to handle stamp duty matters

For Individual User

• Taxpayer Identification Number (TIN) (for eTAX login)(details)
• Digital Certificate issued by the Hongkong Post or the Digi-Sign Certification Services Ltd
• “iAM Smart” Account
• MyGovHK Account

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

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"E-Stamp" Account

• “E-Stamp” Account is a means of authentication for business users (e.g. solicitor firms, property agency companies, etc.) to access e-Stamping services. There is no processing fee on users. (With effect from 21 July 2025, the Stamp Office will no longer accept new “E-Stamp” Account applications from business users already registered under the Business Registration Ordinance (Cap. 310). The current “E-Stamp” Accounts will be gradually phased out in the near future. Business user is recommended to open a BTP Business Account under the Business Tax Portal (BTP) to access e-Stamping services. For details, please click here.)
• It is NOT a deposit account and will not be used in settlement of stamp duty
• Entities which have not been registered under the Business Registration Ordinance (generally, non-Hong Kong companies) can apply for “E-Stamp” Account(s) by completing Form IRSD109.
• The organisation’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 organisation 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 "e-Demo" at New Tax Portals Learning Resources Centre for Demonstration on e-Stamping.

For uploading stamping applications in bulk for share transfer document, please click the links below to watch the demonstration videos.

Share Transfer Document (Listed Shares)

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 Reference Materials