Stamp Duty Planning Specialist

Stamp Duty on Your Next Property Purchase

One duty head, one calculation, one deadline — and all three have to be right before you sign. A residential purchase in Hong Kong now attracts ad valorem duty only, the fixed HK$100 band reaches HK$4,000,000, and marginal relief matters enormously at every band boundary. We compute your exact liability before the provisional agreement and stamp it on time.

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AVD only Duty heads on a residential purchase today
HK$100 Fixed duty up to HK$4M consideration
30 days Stamping deadline after the agreement

Stamp Duty Planning Specialist

One duty head, one calculation, one deadline — and all three have to be right before you sign. A residential purchase in Hong Kong now attracts ad valorem duty only, the fixed HK$100 band reaches HK$4,000,000, and marginal relief matters enormously at every band boundary. We compute your exact liability before the provisional agreement and stamp it on time.

⚠️

⚠ The Duty Is Fixed by the Agreement You Sign — Not by What You Do Afterwards

Stamp duty crystallises on the provisional agreement for sale and purchase. Restructuring after signing — adding a co-owner, switching into a company, changing who takes title — does not undo the original charge and normally triggers a second, separate charge on the onward transfer. Since 28 February 2024 there is at least only one duty head to get right on a residential purchase: ad valorem duty. The window to stamp is short, and late stamping carries penalties that increase with the length of the delay.

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Band Boundaries and Marginal Relief

Ad valorem duty steps up in bands. Marginal relief caps the jump at each boundary, but agreeing a price slightly above a boundary without checking can cost more in duty than the extra price you paid.

⚠ Risk: A whole band of duty bought for a few thousand dollars of price

Advice Built on the Repealed Regime

Calculators, brochures and some advisers still add Buyer's Stamp Duty or the old Scale 1 rates to a residential purchase. Those charges were abolished for transactions on or after 28 February 2024, and budgeting for them distorts your whole affordability picture.

⚠ Risk: Over-provisioning for duties that no longer exist

Missing the Stamping Deadline

The agreement must be stamped within the statutory window. Penalties for late stamping rise with the length of the delay, and an unstamped instrument is not receivable in evidence in civil proceedings.

⚠ Risk: Late-stamping penalties on top of the duty itself

Ownership Decided Too Late

Whether you buy personally, jointly, through a company or through a trust drives your ongoing property tax and profits tax position for the whole holding period — and the decision has to be made before the provisional agreement is signed.

⚠ Risk: Locked into a holding structure that costs you every year
Dành cho ai

Dịch vụ này dành cho ai

First-home purchasers

Buying your first Hong Kong home and wanting the duty computed correctly and stamped on time the first time.

Non-HKPR buyers

Expats, mainland and overseas purchasers — Buyer's Stamp Duty no longer applies to your purchase, and we confirm what your ad valorem cost actually is.

Company property buyers

Corporate and trustee buyers weighing the duty and the ongoing tax cost of holding through an entity rather than personally.

Upgraders buying a second home

Purchasers who would previously have faced the higher Scale 1 rates and need their real current exposure quantified.

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Pre-Purchase Duty Computation

We compute the exact ad valorem duty on your intended consideration, applying the correct band and marginal relief, before you commit to a price.

Includes the effect of moving price across a band boundary

Purchase Structure Comparison

We compare buying personally, jointly, through a company or through a trust on total duty plus ongoing property and profits tax over your intended holding period.

Must be settled before the provisional agreement is signed

Legacy Duty Check on Earlier Purchases

If you bought before 28 February 2024, we check whether BSD, NRSD or SSD was correctly charged and whether a refund or remission ground is available.

Covers pre-abolition agreements and early resales

Stamping, Adjudication & Payment

We prepare and stamp all property instruments within the statutory deadline and handle adjudication where the Stamp Office queries the value.

PASP and ASP stamped inside the 30-day window
Cách hoạt động

Đơn giản, hiệu quả, chuyên nghiệp

1

Buyer Status Assessment

Confirm residency and existing holdings, and identify whether any earlier purchase of yours falls in the pre-abolition period.

1 day
2

Duty Calculation

Compute the ad valorem duty on the proposed consideration with marginal relief applied at the relevant band boundary.

1 day
3

Lawful Stamp Duty Minimisation

Identify the legitimate options in your circumstances — band boundary effects, ownership split, and transaction sequencing.

1-2 days
4

Completion & Stamping

Prepare the instruments and attend to Stamp Office adjudication and payment inside the statutory deadline.

At completion
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Case Study

First-home purchaser — band boundary renegotiated

A full duty band avoided Đã tiết kiệm
  • Price agreed slightly above a band boundary
  • Duty modelled either side of the boundary before the provisional agreement
  • Consideration renegotiated back below the boundary
  • Instrument stamped inside the statutory deadline
"One phone call before we signed changed which duty band we landed in. Nothing else about the deal changed."
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Case Study

Pre-2024 buyer — BSD refund after obtaining HKPR

HKD 1,350,000 Đã tiết kiệm
  • HKD 9M residential purchase in 2022, before the abolition
  • BSD paid at 15%: HKD 1,350,000
  • Hong Kong permanent residency obtained in 2024
  • Refund application submitted to the Stamp Office and approved
"The refund application took 3 months but we got the full HKD 1.35M back."
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Ad valorem duty only. Since 28 February 2024 residential and non-residential property are charged at the same ad valorem rates, and BSD, NRSD and SSD have been abolished. Duty is charged in bands with marginal relief at each boundary, so the figure depends on where your consideration sits in the table rather than on your residency status. We compute the exact amount for your consideration before you sign.

No. BSD was abolished for residential property transactions on or after 28 February 2024, together with NRSD and SSD. A non-permanent resident and a permanent resident buying the same flat today face exactly the same ad valorem duty. If you bought before that date and paid BSD, the charge stands, but it may be recoverable on a remission or refund ground and is worth reviewing.

The lowest ad valorem band is a fixed duty of HK$100 rather than a percentage of the price. The 2025/26 Budget raised the ceiling for that fixed duty from HK$3,000,000 to HK$4,000,000 with effect from 26 February 2025, so a purchase at or below HK$4,000,000 attracts HK$100 of ad valorem duty.

Not in stamp duty. Special Stamp Duty was abolished for transactions on or after 28 February 2024, so a rapid resale no longer attracts a duty charge. Profits tax is a separate question entirely: if the IRD concludes from the badges of trade that you were trading rather than investing, the gain is chargeable to profits tax however the stamp duty fell.

The old answer was usually no, because a company purchase attracted Buyer's Stamp Duty. With that charge removed the decision turns on the ongoing position instead: property tax at 15% on net assessable value if you let personally, against profits tax on rental profits with interest and management costs deductible if a company lets, plus limited liability, succession, and the ability to exit by a share transfer at 0.2% rather than a conveyance at ad valorem rates. We model both over your intended holding period.

Transfers between spouses can be exempt from ad valorem duty where the statutory conditions are met. Transfers to adult children or other family members are dutiable and are assessed by reference to open market value rather than any nominal consideration stated in the instrument. Any arrangement designed principally to avoid duty is scrutinised by the Stamp Office and may be challenged.

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