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Rental Stamp Duty Calculator

Calculate stamp duty on rental agreements and leases in Hong Kong.

Hong KongStamp DutyTax Period: April 1 – March 31 (Assessment Year)
Statutory source alignment verified for April 1 – March 31 (Assessment Year) by Finsiva Research & Methodology (Statutory Research)
Statutory Rule & Definition• Verified for April 1 – March 31 (Assessment Year)

Hong Kong Rental Stamp Duty Calculator: Under statutory guidelines established by Inland Revenue Department (IRD), calculate stamp duty on rental agreements and leases in hong kong. Calculations for April 1 – March 31 (Assessment Year) determine precise marginal brackets, statutory rate percentages, allowable deductions, and net post-tax retained amounts.

Calculator Input

Your calculation results will appear here.

Enter your details above and click Calculate to see your estimated tax.

Hong Kong Tenancy Agreement Stamp Duty (Cap. 117)

The Hong Kong Rental Stamp Duty Calculator computes statutory tenancy agreement stamping fees under Cap. 117 of the Stamp Duty Ordinance. Modeling statutory rates—0.25% for leases up to 1 year, 0.5% for 1 to 3 years, and 1% for over 3 years—it accounts for duplicate counterpart stamping and shared landlord-tenant splits.

Under the Stamp Duty Ordinance (Cap. 117), every lease, tenancy agreement, or license agreement relating to immovable property in Hong Kong must be stamped by the Inland Revenue Department Stamp Office. Stamping legally executes the document and renders it admissible as evidence in Hong Kong courts and the Lands Tribunal during tenancy dispute proceedings. Standard market practice dictates that the landlord and tenant divide the total stamp duty equally.

HK Tenancy Agreement Stamp Duty Tiers (Cap. 117) ≤ 1 Year Lease 0.25% of Total Rent Payable over term 1 to 3 Years (Standard) 0.50% of Average Annual Rent Most common residential term > 3 Years (Long Term) 1.00% of Average Annual Rent Commercial & Retail leases

Example Calculation

HK$120,000 Rent, 2-Year Lease

Total Rent (HKD):120000
Lease Term:3years

Result

Rental Stamp Duty:HK$10.00

Lease of 1-3 years incurs $10 stamp duty.

Calculation Methodology

Rental Stamp Duty

$5 for 1 year or less, $10 for 1-3 years, $20 for more than 3 years

Fixed duty on lease documents

How to Use the Rental Stamp Duty Calculator

Understanding Results

Taxable Income: Income subject to tax after deductions.
Tax Amount: Total tax liability.
Effective Rate: Tax as a percentage of your total income.
Take-Home Pay: Income after tax.

Statutory Tenancy Stamping Schedule

Stamp duty rates on leases and tenancy agreements under Head 1(2) of the First Schedule to Cap. 117:

Term undefined or uncertain: 0.25% of total rent for the term

Term not exceeding 1 year: 0.25% of total rent payable for the period

Term exceeding 1 year but not exceeding 3 years: 0.50% of the average yearly rent

Term exceeding 3 years: 1.00% of the average yearly rent

Duplicate / Counterpart Copy: HK$5 per counterpart

Example Calculation

Let's say you have an annual income of HK$300,000.

After applying the Hong Kong stamp duty rules and deductions, your estimated tax liability and take-home pay will be calculated automatically by the tool above. Try entering your own values to see personalized results.

Tenancy Worked Benchmark Scenarios

Scenario A: 1-Year Studio Apartment (HK$18,000 / Month)

Input: Total annual rent = HK$18,000 × 12 = HK$216,000 for 1-year lease.
Stamp Duty Rate: 0.25% of total rent.
Calculation: HK$216,000 × 0.25% = HK$540 + HK$5 duplicate = HK$545.
Share: HK$272.50 Landlord / HK$272.50 Tenant.

Scenario B: Standard 2-Year Residential Lease (HK$32,000 / Month)

Input: Average annual rent = HK$32,000 × 12 = HK$384,000 for 2-year lease.
Stamp Duty Rate: 0.50% of average yearly rent.
Calculation: HK$384,000 × 0.50% = HK$1,920 + HK$5 duplicate = HK$1,925.
Share: HK$962.50 Landlord / HK$962.50 Tenant.

Scenario C: 4-Year Commercial Office Lease (HK$90,000 / Month)

Input: Average annual rent = HK$90,000 × 12 = HK$1,080,000 for 4-year lease.
Stamp Duty Rate: 1.00% of average yearly rent.
Calculation: HK$1,080,000 × 1.00% = HK$10,800 + HK$5 duplicate = HK$10,805.
Share: HK$5,402.50 Landlord / HK$5,402.50 Tenant.

Stamping Deadlines & Penalties

Failure to stamp a tenancy agreement within statutory timeframes incurs significant penalties under Section 9 of Cap. 117:

  • Statutory Time Limit: Tenancy agreements executed in Hong Kong must be stamped within 30 days of execution.
  • Late Stamping Penalty: Late submission results in penalties ranging from 2 times (within 1 month late) up to 10 times the original stamp duty amount (over 2 months late).
  • Legal Inadmissibility: An unstamped tenancy agreement cannot be registered at the Land Registry, nor can it be used to claim rent arrears or evict defaulting tenants in the Lands Tribunal.

Tax Slabs

Hong Kong Stamp Duty slabs vary based on income level and taxpayer profile. Use this calculator to determine your exact liability under current rules.

Common Mistakes

  • Not updating inputs for the correct tax year.
  • Using incorrect residency or employment status.
  • Forgetting to account for all income sources.
  • Not considering eligible deductions and reliefs.

Frequently Asked Questions

What is the statutory deadline for stamping a Hong Kong tenancy agreement?
Tenancy agreements signed in Hong Kong must be stamped within 30 days after the date of execution. If executed outside Hong Kong, stamping must take place within 30 days of arrival in the territory.
What are the penalties for late stamping of a tenancy agreement?
Section 9 of the Stamp Duty Ordinance imposes late penalties: 2 times the duty if stamped within 1 month late; 4 times the duty if between 1 and 2 months late; and 10 times the duty if exceeding 2 months late.
Who pays the rental stamp duty in Hong Kong?
By standard commercial convention in Hong Kong, the landlord and tenant divide the stamp duty and counterpart fee equally (50/50). However, the contract can specify alternative terms if agreed by both parties.
Can an unstamped tenancy agreement be presented in court?
No. Under Section 15 of Cap. 117, an unstamped instrument cannot be admitted into evidence in civil proceedings, nor can it be acted upon by public officers or the Lands Tribunal during dispute or eviction hearings.
How is stamp duty calculated if there is a rent-free period?
If a tenancy agreement contains a rent-free period, the total rent payable over the contractual term is divided by the total number of years to determine the true 'average yearly rent' for duty calculation.
How do you stamp a tenancy agreement online via e-Stamping?
Tenancy agreements can be submitted online via GovHK's e-Stamping service without presenting physical paper copies. Electronic Stamp Certificates are issued immediately upon online payment.

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Related Country

Official Government Resources

Always verify tax calculations with the latest information from official government sources.

Educational Disclaimer

This calculator is provided for informational and educational purposes only. It does not constitute legal, financial, or tax advice. Tax laws are complex and subject to change. Always consult a qualified tax professional or your local tax authority for advice specific to your circumstances.

Finsiva Financial Editorial Board
Finsiva Financial Editorial Board
Financial Content & Tax Research

Finsiva researches tax rules and calculation parameters using official government sources and reviews financial content for accuracy, methodology, and statutory changes.