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Stamp Duty Calculator

Estimate stamp duty for Hong Kong property purchases.

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 Stamp Duty Calculator: Under statutory guidelines established by Inland Revenue Department (IRD), estimate stamp duty for hong kong property purchases. 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 Property & Shares Stamp Duty (Cap. 117 Scale 2)

The Hong Kong Stamp Duty Calculator computes statutory ad valorem stamp duty (AVD) under the Stamp Duty Ordinance (Cap. 117). Integrating the revised Scale 2 rates (with the nominal HK$100 threshold expanded to HK$3,000,000), it calculates property purchase duties, shares transfer stamp duty (0.1%), and leasehold stamping charges.

Under the Stamp Duty Ordinance (Cap. 117), instruments transferring immovable property or stock in Hong Kong are subject to statutory ad valorem stamp duty. Following major government budget revisions, all cooling measures—including Buyer's Stamp Duty (BSD), New Residential Stamp Duty (NRSD), and Special Stamp Duty (SSD)—have been abolished, returning all residential property acquisitions by Hong Kong Permanent Residents to the favorable Scale 2 Ad Valorem Stamp Duty (AVD) schedule with nominal HK$100 duty up to HK$3 million.

Revised Scale 2 Ad Valorem Stamp Duty (AVD) Schedule ≤ HK$3,000,000 HK$100 Nominal Duty First-time buyers HK$3M – HK$4.5M 1.50% Marginal Relief Smooth progression HK$6M – HK$9M 3.00% Mid-Market Tier Standard residential > HK$20,000,000 4.25% Maximum Cap Luxury property

Example Calculation

HK$5,000,000 Residential, Citizen

Property Price (HKD):5000000
Buyer Type:citizen
Property Type:residential

Result

Stamp Duty:HK$87,500.00
Total Cost:HK$5,087,500.00

Scale 2: $100 + 1.5% on $500k + 2.25% on $500k + 3% on $500k = $87,500.

Calculation Methodology

Stamp Duty Scale 2

Flat $100 up to $4M, then 1.5% / 2.25% / 3% / 3.75% / 4.25% progressive

Residential property stamp duty

How to Use the Hong Kong 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.

Scale 2 Ad Valorem Stamp Duty (AVD) Rates

Statutory Scale 2 AVD schedule under Head 1(1) of the First Schedule:

Up to HK$3,000,000: HK$100

HK$3,000,001 to HK$3,528,240: HK$100 + 10% of excess over HK$3,000,000

HK$3,528,241 to HK$4,500,000: 1.50%

HK$4,500,001 to HK$6,000,000: 2.25% (marginal relief applies)

HK$6,000,001 to HK$9,000,000: 3.00%

HK$9,000,001 to HK$20,000,000: 3.75%

Exceeding HK$20,000,000: 4.25%

Hong Kong Stock Transfer Duty: 0.10% each on buyer and seller contract notes (total 0.20%).

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.

Stamp Duty Benchmark Scenarios

Scenario A: First-Time Home Buyer (HK$2,800,000 Studio Flat)

Input: Purchase consideration HK$2,800,000.
Scale 2 Rate: Below HK$3,000,000 threshold.
Total Stamp Duty: HK$100 (Saves tens of thousands under revised budget policy).

Scenario B: Standard Family Home (HK$6,000,000 Apartment)

Input: Purchase consideration HK$6,000,000.
Scale 2 Rate: 2.25%.
Total Stamp Duty: HK$6,000,000 × 2.25% = HK$135,000.

Scenario C: Luxury Property Purchase (HK$18,000,000 Residence)

Input: Purchase price HK$18,000,000.
Scale 2 Rate: 3.75%.
Total Stamp Duty: HK$18,000,000 × 3.75% = HK$675,000.

Cooling Measures Abolition & Stamping Timeframes

Current statutory legal framework under the Stamp Duty (Amendment) Ordinance:

  • Abolition of Demand Side Measures: Special Stamp Duty (SSD), Buyer's Stamp Duty (BSD), and New Residential Stamp Duty (NRSD) have been formally repealed. Non-residents and multi-property owners pay standard Scale 2 rates.
  • Stamping Deadline: An agreement for sale and purchase must be stamped within 30 days of execution. Late stamping attracts penalties up to 10 times the duty.
  • e-Stamping Service: Conveyance deeds can be submitted and stamped digitally through the IRD e-Stamping portal, generating electronic stamp certificates.

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 stamp duty on properties up to HK$3,000,000?
Under the revised Scale 2 Ad Valorem Stamp Duty schedule, the nominal HK$100 stamp duty band has been expanded to all properties valued up to HK$3,000,000.
Do non-Hong Kong permanent residents still pay Buyer's Stamp Duty (BSD)?
No. The Hong Kong government abolished Buyer's Stamp Duty (BSD) and New Residential Stamp Duty (NRSD). Non-residents now pay the exact same Scale 2 rates as permanent residents.
What is the stamp duty rate on Hong Kong stock transfers?
Stamp duty on stock transactions is 0.1% of the consideration on each bought and sold contract note (0.2% combined total).
What is marginal relief under Scale 2 stamp duty?
Marginal relief smooths the jump between rate tiers (e.g. between HK$3M and HK$3.5M), preventing a massive tax spike for considerations just above a tier threshold.
When is property stamp duty due to be paid in Hong Kong?
The Agreement for Sale and Purchase must be stamped within 30 days after the date of execution. Late payment incurs penalties up to 10x the original duty.
Is stamp duty payable on commercial property and car parking spaces?
Yes. Non-residential properties, commercial shops, office units, and car parking spaces are subject to the same Scale 2 Ad Valorem Stamp Duty schedule.

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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.