Hong Kong Residential Stamp Duty Calculator
Enter the residential property price to calculate stamp duty under the Ad Valorem Stamp Duty (AVD) Scale 2 rates (for instruments executed after 26 February 2025), including the HK$100 concession for properties at or below HK$4M.
輸入資料
計算結果
重點速覽：A residential property purchase in Hong Kong is subject to Ad Valorem Stamp Duty (AVD). Instruments executed after 26 February 2025 are charged at Scale 2 rates: a flat HK$100 for HK$4M or below, and thereafter by bands (including fixed-sum-plus-percentage-of-excess and pure-percentage bands). The duty base is the higher of the sale price and the market value. Following the withdrawal of the cooling measures, Scale 2 generally applies to all buyers (including non-permanent residents and companies) except in specific cases. This calculator gives an estimate; the actual amount follows the IRD.
計算公式
≤4,000,000 → 100
4,000,001–4,323,780 → 100 + 20%×(P−4,000,000)
4,323,781–4,500,000 → 1.5%×P
4,500,001–4,935,480 → 67,500 + 10%×(P−4,500,000)
4,935,481–6,000,000 → 2.25%×P
6,000,001–6,642,860 → 135,000 + 10%×(P−6,000,000)
6,642,861–9,000,000 → 3%×P
9,000,001–10,080,000 → 270,000 + 10%×(P−9,000,000)
10,080,001–20,000,000 → 3.75%×P
20,000,001–21,739,120 → 750,000 + 10%×(P−20,000,000)
≥21,739,121 → 4.25%×P
$$D = f(P)\ \text{(分段函數見公式)}$$使用說明
- Enter the property sale price or value (HK$).
- The calculator outputs the stamp duty and effective rate using Scale 2.
理財情境案例
Entry-level flat
4,000,000.
Stamp duty HK$100 (concession from 26/2/2025).
Mid-size residence
8,000,000.
3% × 8,000,000 = 240,000.
常見問題
Is there a concession for first-time buyers?
After the cooling measures were withdrawn, Scale 2 applies to both first-time and non-first-time buyers; the flat HK$100 for properties at or below HK$4M is the new arrangement from 26/2/2025.
On what basis is duty charged?
Stamp duty is charged on the higher of the sale price or the market value of the property, preventing under-reporting.
相關工具
參考資料
Reviewed by the Hong Kong Calculator finance team. Calculation logic and formulas follow the personal finance guidance of the Hong Kong Monetary Authority (HKMA) and the Investor and Financial Education Council (IFEC). Results are for reference only; please refer to the relevant authorities for the latest figures.