這個頁面上的內容需要較新版本的 Adobe Flash Player。

取得 Adobe Flash Player

On Sale or Transfer of Immovable Property in Hong Kong ( Non-residential property / The second property or above)
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 7.5%
$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%

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
Exceed Does Not Exceed  
  1 Year 0.25% x of the total rent payable over the term of the lease
1 Year 3 Years 0.5% x of the yearly or average yearly rent
3 Years   1% x of the yearly or average yearly rent
Key money, construction fee etc. mentioned in the lease 3.75% 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