Stamp Duty Rates
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)
Less than 1 year

0.25% x of the total rent payable over the term of the lease (Note 1)

1-3 year

0.5% x of the yearly or average yearly rent (Note 1)

3 year or above

1% x of the yearly or average yearly rent (Note 1)

Key money, construction fee etc. mentioned in the lease

4.25% of the consideration if rent is also payable under the lease. Otherwise, same duty as for a sale of

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.

 
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 stock

0.1% 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