On Sale or Transfer of Immovable Property in Hong Kong (The first residential property / Non-residential property)
Latest Update : 22 Feb 2023
Property value Rate
Exceeds Not exceed  
$3,000,000 $100
$3,000,000 $3,528,240 $100 + 10% of excess over $3,000,000
$3,528,240 $4,500,000 1.5%
$4,500,000 $4,935,480 $67,500 + 10% of excess over $4,500,000
$4,935,480 $6,000,000 2.25%
$6,000,000 $6,642,860 $135,000 + 10% of excess over $6,000,000
$6,642,860 $9,000,000 3.00%
$9,000,000 $10,080,000 $270,000 + 10% of excess over $9,000,000
$10,080,000 $20,000,000 3.75%
$20,000,000 $21,739,120 $750,000 + 10% of excess over $20,000,000
$21,739,120 4.25%
Special Stamp Duty (SSD)
Latest Update : 25 Oct 2023
Holding period Rate
6 months or less 20%
More than 6 months but for 12 months or less 15%
More than 12 months but for 24 months or less 10%
New Residential Stamp Duty ( NRSD )
Applicant Rate
Hong Kong permanent residents purchasing second or above for residential property 7.5%
Buyer Stamp Duty + New Residential Stamp Duty (BSD+NRSD)
Applicant / Company Rate
Non-Hong Kong permanent residents or;
Purchasing in the name of any company
15%
「Qualified foreign talents who purchase their first residential property in Hong Kong can apply for a temporary exemption from paying the relevant (BSD + NRSD) stamp duty, but they still have to pay the stamp duty at the second standard rate. If the foreign talents live in Hong Kong reached 7 years and still fail to become a permanent resident of Hong Kong within 9 years from the first day, they must pay the tax that was previously exempted.」