On Sale or Transfer of Immovable Property in Hong Kong ( Non-residential property )
Amount or value of the consideration Rate
Exceeds Does not exceed  
$2,000,000 1.5%
$2,000,000 $2,176,470 $30,000 + 20% of excess over $2,000,000
$2,176,470 $3,000,000 3%
$3,000,000 $3,290,330 $90,000 + 20% of excess over $3,000,000
$3,290,330 $4,000,000 4.5%
$4,000,000 $4,428,580 $180,000 + 20% of excess over $4,000,000
$4,428,580 $6,000,000 6%
$6,000,000 $6,720,000 $360,000 + 20% of excess over $6,000,000
$6,720,000 $20,000,000 7%
$20,000,000 $21,739,130 $1,500,000 + 20% of excess over $20,000,000
$21,739,130 8.5%

On Sale or Transfer of Immovable Property in Hong Kong (The first property)
Amount or value of the consideration Rate
Exceeds Does not exceed  
$2,000,000 $100
$2,000,000 $2,351,760 $100 + 10% of excess over $2,000,000
$2,351,760 $3,000,000 1.5%
$3,000,000 $3,290,320 $45,000 + 10% of excess over $3,000,000
$3,290,320 $4,000,000 2.25%
$4,000,000 $4,428,570 $90,000 + 10% of excess over $4,000,000
$4,428,570 $6,000,000 3.00%
$6,000,000 $6,720,000 $180,000 + 10% of excess over $6,000,000
$6,720,000 $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%
New ad valorem stamp duty rate (Second residential property or above transactions to a flat rate of 15%)

Stamp Duty Rates On Lease of Immovable Property in Hong Kong
Term Rate
Not defined or is uncertain 0.25% x of the yearly or average yearly rent
Does not exceed 1 Year 0.25% x of the total rent payable over the term of the lease
Exceeds 1 Year & Does not exceed 3 Year 0.5% x of the yearly or average yearly rent
Exceeds 3 Years 1% x of the yearly or average yearly rent
Length of Delay Penalty
not exceeding 1 month double the amount of stamp duty
exceeding 1 month but not exceeding 2 months 4 times the amount of stamp duty
in any other case 10 times the amount of stamp duty

Useful Telephone Numbers (Public Services)
HK Electric
2887 3411
Citybus
2873 0818
China Light and Power
2678 2678
First Bus
2136 8888
HK Towngas
2880 6988
New Lan Tao Bus
2984 9848
PPS
18033 (Bill Payment)
18013 (Bill Registration)
Free Legal Advice
2521 3333
1083
HK Airport
2181 8888
Dial-a-Weather
1878 200
Kowloon Motor Bus
2745 4466
Hang Seng Index
28108111

Useful Telephone Numbers (Government Departments)
The Land Registry
2867 8080
Companies Registry
2867 2587 (Incorporation of local limited company)
Water Supplies Department
2824 5000
 
2867 4655 (Registration of overseas company)
Inland Revenue Department
1878 088
Lands Tribunal
2771 3034
Rating and Valuation Department
2805 7666
Government Information
Lands Department
2525 6694
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