2012年6月10日 星期日

Stamp Duty Rates 印花稅收費

http://www.gov.hk/en/residents/taxes/stamp/stamp_duty_rates.htm

Main Content


Please click herehttp://www.gov.hk/en/residents/taxes/docs/IRSD123(E).pdf to download the current stamp duty rates table for immovable property, lease and stock in Hong Kong.

On Sale or Transfer of Immovable Property in Hong Kong

With effect from 1 April 2010, stamp duty on sale of immovable property in Hong Kong is charged at rates which vary with the amount or value of the consideration as follows:
(Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.)

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%
$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
$21,739,1204.25%

With effect from 1 April 1999, the exact amount or value of the consideration will be used to compute the stamp duty for property transfers. That is, round-up of the value or consideration to the nearest $100 is no more required.

With effect from 31 January 1992, stamp duty at the same rates as conveyances of immovable property is chargeable on agreements for the sale and purchase of residential property. After the agreement has been so stamped, the related conveyance will be chargeable with a fixed stamp duty of $100 only.

Find out the duty rates from 1 April 1988 to 31 March 2010 on the following link.
You can refer to the examples of calculating stamp duty on sale or transfer of immovable property from 1 April 2010 on the following link.

With effect from 20 November 2010, any residential property acquired on or after 20 November 2010, either by an individual or a company (regardless of where it is incorporated), and resold within 24 months, will be subject to a Special Stamp Duty (SSD).

SSD is calculated by reference to the stated consideration or the market value of the property (whichever is the higher), at the following rates for different holding periods of the property by the seller or transferor before disposal -
Holding periodRate
6 months or less15%
More than 6 months but for 12 months or less10%
More than 12 months but for 24 months or less5%
You can refer to the Q&A and examples of calculating SSD on the following links.

On Lease of Immovable Property in Hong Kong

Stamp duty is calculated at rates which vary with the term of the lease as follows:
Term
Rate
Not defined or is uncertain
0.25% x of the yearly or average yearly rent (Note 1)
Exceeds
Does not exceed
1 year
0.25% x of the total rent payable over the term of the lease (Note 1)
1 year
3 years
0.5% x of the yearly or average yearly rent (Note 1)
3 years
.
1% x of the yearly or average yearly rent (Note 1)
Key money, construction fee etc. mentioned in the lease4.25% of the consideration if rent is also payable under the lease. Otherwise, same duty as for a sale of immovable property
Duplicate or counterpart$5 each

Note 1: The yearly rent/average yearly rent/total rent has to be rounded-up to the nearest $100.
Please note that any deposit which may be mentioned in the lease will not be taken into account in assessing the stamp duty.

On Transfer of Hong Kong Stock

With effect from 1 September 2001, stamp duty on sale or purchase of any Hong Kong stock is charged at rate which vary with the amount or value of the consideration as follows:
Nature of Document
Rate
Contract Note for sale or purchase of any Hong Kong stock0.1% of the amount of the consideration or of its value on every sold note and every bought note
Transfer operating as a voluntary disposition inter vivos$5 + 0.2% of the value of the stock
Transfer of any other kind$5

Find out the duty rates from 1 April 1993 to 31 August 2001 on the following link.

Last revision date: March 2012



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http://www.gov.hk/tc/residents/taxes/stamp/stamp_duty_rates.htm

主要內容


請按此處http://www.gov.hk/tc/residents/docs/IRSD123(C).pdf下載關於不動産、租約和證券的現行印花稅收費表。

坐落香港的不動產買賣或轉讓

由2010年4月1日起，買賣或轉讓香港不動產的印花稅率如下：
（如所計得的印花稅包括不足$1之數，該不足之數須當作$1計算。）
代價款額或價值
收費
超逾
不超逾
$2,000,000
$100
$2,000,000
$2,351,760
$100＋超逾$2,000,000的款額的10%
$2,351,760
$3,000,000
1.5%
$3,000,000
$3,290,320
$45,000＋超逾$3,000,000的款額的10%
$3,290,320
$4,000,000
2.25%
$4,000,000
$4,428,570
$90,000＋超逾$4,000,000的款額的10%
$4,428,570
$6,000,000
3%
$6,000,000
$6,720,000
$180,000＋超逾$6,000,000的款額的10%
$6,720,000
$20,000,000
3.75%
$20,000,000
$21,739,120
$750,000＋超逾$20,000,000的款額的10%
$21,739,120
4.25%

由1999年4月1日開始，物業轉讓印花稅將根據代價款額或價值的確實金額計算，而非用以往調高至最接近的$100後才計算的方式。

由1992年1月31日開始，住宅物業買賣協議須按與不動產轉易契相同的稅率繳付印花稅。在買賣協議按上述規定加蓋印花後，有關的物業轉易契只須繳付劃一的$100印花稅。

你可在以下連結瀏覽由1988年4月1日至2010年3月31日期間的印花稅率：
以下連結載有計算由2010年4月1日起買賣或不動產轉易契的印花稅例子及常見問題。

由2010年11月20日起，任何以個人或公司(不論在何地註冊)名義，在2010年11月20日或以後取得住宅物業，並在取得後24個月內將其轉售，均須繳交「額外印花稅」。

「額外印花稅」是根據物業交易的代價款額或物業市值 (以較高者為準) , 按賣方或轉讓方轉售或轉讓前持有物業的不同持有期而定的稅率計算 :
持有期稅率
6個月或以內15%
超過6個月但在12個月以內10%
超過12個月但在24個月以內5%
以下連結載有額外印花稅的常見問題及計算例子。

坐落香港的不動產租約

就租約來說，印花稅是按其不同年期徵收，收費如下：
年期
收費
無指定租期或租期不固定年租或平均年租的0.25%（註1）
超逾
不超逾
1年
租期內須繳租金總額的0.25%（註1）
1年
3年
年租或平均年租的0.5%（註1）
3年
年租或平均年租的1%（註1）
租約內提及的頂手費及建造費等代價的4.25%（如根據租約須付租金）；否則如買賣不動產般繳付相同的印花稅
複本及對應本每份5元
註1：將年租／平均年租／租金總值調高至最接近的$100計算。
請注意，評定印花稅時將不會把任何於租約內提及的訂金計算在內。

香港證券的轉讓

由2001年9月1日起，售賣或購買任何香港證券須課繳印花稅，收費按代價款額或價值計算如下：

文件性質
收費
售賣或購買任何香港證券的成交單據每張售賣及購買單據所載的代價款額或價值的0.1%
無償產權處置轉讓書$5另加轉讓證券價值的0.2%
任何其他種類的轉讓書$5
你可在以下連結瀏覽由1993年4月1日至2001年8月31日期間的印花稅率。

修訂日期：2012 年 3 月



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