Residential property at $4,000,000
- Details
- HK$4,000,000
- Result
- HK$100
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Ad valorem stamp duty is charged on the price or the value of the property, whichever is higher.
Result
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How it is calculated
- Property: ad valorem stamp duty is charged on the price or value of the property, whichever is higher, at the rate for its band. In a marginal band, duty = fixed amount + excess × rate, so the duty does not jump just above a threshold.
- For residential instruments executed on or after 26 February 2026, the part above $100,000,000 is taxed at 6.5% instead of 4.25%, with a 30% marginal band. Non-residential property uses the new Scale 3, with a top rate of 4.25%.
- Tenancy: for a lease of no fixed term or over 1 year, duty is on the yearly or average yearly rent. For 1 year or less, duty is on the total rent for the term. The rate is 0.25%, 0.5% or 1%, and the rent is first rounded up to the nearest $100. Each counterpart costs $5. Key money or construction fees in a lease that also has rent are charged at 4.25%, which this page does not include.
- Shares: on the contract note for buying or selling Hong Kong stock, the buyer and the seller each pay 0.1% of the amount.
- Where the duty includes a fraction of $1, it is rounded up to the nearest $1.
- All calculations are done in your browser. The details you enter are not sent to any server.
Ad valorem stamp duty rates from 26 February 2026
Residential (Part 1 of Scale 1 and Scale 2)
| Price or value | Stamp duty |
|---|---|
| Up to HK$4,000,000 | HK$100 |
| Above HK$4,000,000 to HK$4,323,780 | HK$100 + 20% of the excess over HK$4,000,000 |
| Above HK$4,323,780 to HK$4,500,000 | 1.5% |
| Above HK$4,500,000 to HK$4,935,480 | HK$67,500 + 10% of the excess over HK$4,500,000 |
| Above HK$4,935,480 to HK$6,000,000 | 2.25% |
| Above HK$6,000,000 to HK$6,642,860 | HK$135,000 + 10% of the excess over HK$6,000,000 |
| Above HK$6,642,860 to HK$9,000,000 | 3% |
| Above HK$9,000,000 to HK$10,080,000 | HK$270,000 + 10% of the excess over HK$9,000,000 |
| Above HK$10,080,000 to HK$20,000,000 | 3.75% |
| Above HK$20,000,000 to HK$21,739,120 | HK$750,000 + 10% of the excess over HK$20,000,000 |
| Above HK$21,739,120 to HK$100,000,000 | 4.25% |
| Above HK$100,000,000 to HK$109,574,470 | HK$4,250,000 + 30% of the excess over HK$100,000,000 |
| Above HK$109,574,470 | 6.5% |
Non-residential (Scale 3)
| Price or value | Stamp duty |
|---|---|
| Up to HK$4,000,000 | HK$100 |
| Above HK$4,000,000 to HK$4,323,780 | HK$100 + 20% of the excess over HK$4,000,000 |
| Above HK$4,323,780 to HK$4,500,000 | 1.5% |
| Above HK$4,500,000 to HK$4,935,480 | HK$67,500 + 10% of the excess over HK$4,500,000 |
| Above HK$4,935,480 to HK$6,000,000 | 2.25% |
| Above HK$6,000,000 to HK$6,642,860 | HK$135,000 + 10% of the excess over HK$6,000,000 |
| Above HK$6,642,860 to HK$9,000,000 | 3% |
| Above HK$9,000,000 to HK$10,080,000 | HK$270,000 + 10% of the excess over HK$9,000,000 |
| Above HK$10,080,000 to HK$20,000,000 | 3.75% |
| Above HK$20,000,000 to HK$21,739,120 | HK$750,000 + 10% of the excess over HK$20,000,000 |
| Above HK$21,739,120 | 4.25% |
Worked examples
Residential property at $4,200,000 (marginal relief)
- Details
- HK$4,200,000
- Result
- HK$40,100
Residential property at $6,500,000
- Details
- HK$6,500,000
- Result
- HK$185,000
Residential property at $9,000,000
- Details
- HK$9,000,000
- Result
- HK$270,000
Residential property at $10,000,000
- Details
- HK$10,000,000
- Result
- HK$370,000
Residential property at $105,000,000
- Details
- HK$105,000,000
- Result
- HK$5,750,000
Residential property at $120,000,000
- Details
- HK$120,000,000
- Result
- HK$7,800,000
Non-residential property at $120,000,000
- Details
- HK$120,000,000
- Result
- HK$5,100,000
Two-year lease at $20,000 a month
- Details
- Over 1 to 3 years, Monthly rent HK$20,000
- Result
- HK$1,200
Buying Hong Kong stock for $100,000 (buyer)
- Details
- HK$100,000
- Result
- HK$100
Official sources
Applies to: Property instruments executed on or after 26 February 2026; leases and stock at the current GovHK rates.
- GovHK: Stamp duty rates
- Inland Revenue Department: Ad valorem stamp duty: frequently asked questions
- Inland Revenue Department: Buyer's stamp duty: frequently asked questions
- Inland Revenue Department: Special stamp duty: frequently asked questions
Last reviewed on 27 October 2026.
The rules on this page have been checked against the official sources listed above. The result is for reference. The rules and assessment of the concerned authority shall prevail.