 |
| 樓宇買賣印花稅 |
| 代價款額/價值或物業價值 |
印花稅 |
| 超逾 |
不超逾 |
|
| |
$2,000,000 |
$100 |
| $2,000,001 |
$2,351,760 |
$100+超逾$2,000,000的款額的10% |
| $2,351,761 |
$3,000,000 |
1.5% |
| $3,000,001 |
$3,290,320 |
$45,000＋超逾$3,000,000的款額的10% |
| $3,290,321 |
$4,000,000 |
0.0225 |
| $4,000,001 |
$4,428,570 |
$90,000＋超逾$4,000,000的款額的10% |
| $4,428,571 |
$6,000,000 |
0.03 |
| $6,000,001 |
$6,720,000 |
$180,000＋超逾$6,000,000的款額的10% |
| $6,720,001 |
$20,000,000 |
0.0375 |
| $20,000,001 |
$21,739,120 |
$750,000＋超逾$20,000,000的款額的10% |
| $21,739,121 |
|
0.0425 |
| 樓宇租賃印花稅 |
| 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% |
| 超逾 |
不超逾 |
|
| |
1年 |
租期內須繳租金總額的0.25% |
| 1年 |
3年 |
年租或平均年租的0.5% |
| 3年 |
|
年租或平均年租的1% |
| 租約內提及的頂手費及建造費等 |
代價的3.75%（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 |
|
|
|
