Sales Stamp Duty Calculator

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Total Stamp Duty Payable*
Fill in the details below to start calculating
Purchase Price HKD$
Buyer is a HK Permanent Resident
Yes No

Buyer currently owns a HK Residential Property
Yes No

Months since the property was last acquired :
Note: *Both the buyer and seller are jointly and severally liable for the AVD at the same extent irrespective of any agreement to the contrary, the buyer is solely liable for any BSD, and for any SSD it is up to the discretion of both the buyer and seller which party(s) is liable and to what extent.
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Stamp duty - Ad Valorem (AVD) Scale 1
Price exceedsDoes not exceedStamp Duty Rate
0$2,000,0001.50%
$2,000,000$2,176,470$30,000 + 20% of excess over $2,000,000
$2,176,470$3,000,0003%
$3,000,000$3,290,330$90,000 + 20% of excess over $3,000,000
$3,290,330$4,000,0004.50%
$4,000,000$4,428,580$180,000 + 20% of excess over $4,000,000
$4,428,580$6,000,0006%
$6,000,000$6,720,000$360,000 + 20% of excess over $6,000,000
$6,720,000$20,000,0007.50%
$20,000,000$21,739,130$1,500,000 + 20% of excess over $20,000,000
$21,739,1308.50%

Note: Both the buyer and the seller is jointly and severally liable to pay AVD Stamp Duty at same extent, under the law, irrespective of any agreement to the contrary.

Stamp duty - Ad Valorem (AVD) Scale 2
Scale 2 applicable only if the buyer is a "Hong Kong permanent resident & does not own any other residential property in Hong Kong".
Price exceedsDoes not exceedStamp Duty Rate
0$2,000,000$100
$2,000,000$2,351,760$100 + 10% of excess over $2,000,000
$2,351,760$3,000,0001.50%
$3,000,000$3,290,320$45,000 + 10% of excess over $3,000,000
$3,290,320$4,000,0002.25%
$4,000,000$4,428,570$90,000 + 10% of excess over $4,000,000
$4,428,570$6,000,0003%
$6,000,000$6,720,000$180,000 + 10% of excess over $6,000,000
$6,720,000$20,000,0003.75%
$20,000,000$21,739,120$750,000 + 10% of excess over $20,000,000
$21,739,1204.25%

Note: Both the buyer and the seller is jointly and severally liable to pay AVD Stamp Duty at same extent, under the law, irrespective of any agreement to the contrary.

Buyer’s Stamp Duty - BSD
Nature and residency status of the buyerBuyers Stamp Duty Rate
Buyer is a Company or is not a Hong Kong permanent resident (HKPR)15%
Buyer is not a Company and is a Hong Kong permanent resident (HKPR)-

Note: The buyer or the transferee is soley liable to pay the Buyer’s Stamp Duty.

Special Stamp Duty - SSD
Applicable for properties with a previous aquisition date on or after 27 October 2012.
Period since the property's last aquistionSpecial Stamp Duty Rate
6 months or less20%
More than 6 months but for 12 months or less15%
More than 12 months but for 24 months or less10%
More than 24 months but for 36 months or less10%
More than 36 months-

Note: It is up to the discretion of both the buyer and the seller which party(s) are liable for SSD and to what extent.

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.