Stamp Duty
Stamp Duty

Summary of Stamp Duty (Purchase of properties)

Types of stamp duty currently levied in Hong Kong

Stamp Duty (Purchase of properties)

Only apply to Hong Kong permanent residents and does not own other Hong Kong residential properties

Special Stamp Duty (SSD)

Any person or company that sells properties within a specified time, calculated on the basis of the tax rates for different holding periods of the property held prior to the seller's assignment

Double Stamp Duty (DSD)

Applies to all individuals or companies who buy non-residential property transactions

Buyer Stamp Duty (BSD)

Starting from October 2012, unless exempted, all non-Hong Kong permanent residents (including local and overseas companies) must pay 15% for purchasing residential properties.

Starting from November 2016, residential property applies 15% DSD.

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