香港买卖印花税计算器

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须付之印花税总数*
请填写以下计算所需要的资料
物业成交价 $
买方或承让人是香港永久居民

买方或承让人目前拥有香港物业

卖方之物业持有期 :
附注:*不论买卖双方是否另订不同的协议,买卖双方须共同及个别负上缴纳「从价印花税」的法律责任; 买方或承让人须独自负上缴纳「买家印花税」的责任; 买卖双方可自由裁量由哪一方承担缴付「额外印花税」的责任。
重设
从价印花税 - AVD第1标准
价值超过不超过印花税税率
0$2,000,0001.50%
$2,000,000$2,176,470$30,000+超逾$2,000,000 的款額的 20%
$2,176,470$3,000,0003%
$3,000,000$3,290,330$90,000+超逾$3,000,000 的款額的 20%
$3,290,330$4,000,0004.50%
$4,000,000$4,428,580$180,000+超逾$4,000,000 的款額的 20%
$4,428,580$6,000,0006%
$6,000,000$6,720,000$360,000+超逾$6,000,000 的款額的 20%
$6,720,000$20,000,0007.50%
$20,000,000$21,739,130$1,500,000+超逾$20,000,000 的款額的 20%
$21,739,1308.50%

附注: 不论买卖双方是否另订不同的协议,买卖双方须共同及个别负上缴纳「从价印花税」的法律责任 。

从价印花税 - AVD第2标准
第2标准只适用于买方是香港永久性居民, 以及不拥有任何其他住宅物业在香港。
价值超过不超过印花税税率
0$2,000,000$100
$2,000,000$2,351,760$100+超逾$2,000,000 的款額的 10%
$2,351,760$3,000,0001.50%
$3,000,000$3,290,320$45,000+超逾$3,000,000 的款額的 10%
$3,290,320$4,000,0002.25%
$4,000,000$4,428,570$90,000+超逾$4,000,000 的款額的 10%
$4,428,570$6,000,0003%
$6,000,000$6,720,000$180,000+超逾$6,000,000 的款額的 10%
$6,720,000$20,000,0003.75%
$20,000,000$21,739,120$750,000+超逾$20,000,000 的款額的 10%
$21,739,1204.25%

附注: 不论买卖双方是否另订不同的协议,买卖双方须共同及个别负上缴纳「从价印花税」的法律责任 。

买家印花税 - BSD
买方的性质和居留身份买家印花税税率
买方是一间公司或不是香港永久性居民15%
买方不是一间公司或是香港永久性居民-

注释: 买方或承让人须独自负上缴纳「买家印花税」的法律责任。

额外印花税 - SSD
只适用于在2012年10月27日或之后取得的住宅物业。
卖方之物业持有期额外印花税税率
6个月或以内20%
超过6个月但在12个月或以内15%
超过12个月但在24个月或以内10%
超过24个月但在36个月或以内10%
超过36个月-

附注:买卖双方可自由裁量由哪一方承担缴付「额外印花税」的责任。

Information and disclaimer:
We have prudently tested the accuracy and verified the applicable rates in accordance and in reference to the “Sale or Transfer of Immovable Property” Stamp Duty Rate Tables provided by the Inland Revenue Department Stamp Office of Hong Kong. But even though upmost care and diligence was taken in the formulation and coding of this Stamp Duty Calculator for Residential Property Sales its accuracy and applicability to your individual circumstances are not guaranteed. Users should use this calculator at their own risk, Stamp Duty Tables and Rates are subject to change, and the information provided and results generated by this Stamp Duty calculator are intended for reference only and should not be construed as financial, legal or tax advice.