Ad Valorem Stamp Duty (AVD)
AVD for First-time Home Buyers (Rates under Scale 2)
-Only apply for ‘First-time buyer’ – a permanent Hong Kong Residences as they do not own any property when they signing the Sales and Purchase Agreement.
| Exceeds | Does Not Exceed | Stamp Duty Rates |
|---|---|---|
| HK$0 | HK$3,000,000 | HK$100 |
| HK$3,000,000 | HK$3,528,420 | HK$100＋10% of excess over HK$3,000,000 |
| HK$3,528,420 | HK$4,500,000 | 1.5% |
| HK$4,500,000 | HK$4,935,480 | HK$67,500 + 10% of excess over HK$4,500,000 |
| HK$4,935,480 | HK$6,000,000 | 2.25% |
| HK$6,000,000 | HK$6,642,860 | HK$135,000＋10% of excess over HK$6,000,000 |
| HK$6,642,860 | HK$9,000,000 | 3% |
| HK$9,000,000 | HK$10,080,000 | HK$270,000＋10% of excess over HK$9,000,000 |
| HK$10,080,000 | HK$20,000,000 | 3.75% |
| HK$20,000,000 | HK$21,739,120 | HK$750,000＋10% of excess over HK$20,000,000 |
| HK$21,739,120 | – | 4.25% |
AVD for Non-residential Properties
| Exceeds | Does Not Exceed | Stamp Duty Rates |
|---|---|---|
| HK$0 | HK$3,000,000 | HK$100 |
| HK$3,000,000 | HK$3,528,420 | HK$100＋10% of excess over HK$3,000,000 |
| HK$3,528,420 | HK$4,500,000 | 1.5% |
| HK$4,500,000 | HK$4,935,480 | HK$67,500 + 10% of excess over HK$4,500,000 |
| HK$4,935,480 | HK$6,000,000 | 2.25% |
| HK$6,000,000 | HK$6,642,860 | HK$135,000＋10% of excess over HK$6,000,000 |
| HK$6,642,860 | HK$9,000,000 | 3% |
| HK$9,000,000 | HK$10,080,000 | HK$270,00 |
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