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  Home >  Tax Information - Individuals/Businesses > Stamp duty concession in respect of the trading of exchange traded funds (ETFs)

Stamp duty concession in respect of the trading of exchange traded funds (ETFs)

The Financial Secretary proposed to extend the stamp duty concession in respect of the trading of exchange traded funds (ETFs) to cover ETFs with the value of Hong Kong stock not exceeding 40% of the aggregate value of the underlying portfolio. It will be implemented with immediate effect. ETFs satisfying the requirement can forthwith apply to the Inland Revenue Department for the concession under section 52 of the Stamp Duty Ordinance.

 

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