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.
Input Data
Results
At a glance: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$4M or below, and thereafter by bands (including fixed-sum-plus-percentage-of-excess and pure-percentage bands). The duty base is the higher of the sale price and the market value. Following the withdrawal of the cooling measures, Scale 2 generally applies to all buyers (including non-permanent residents and companies) except in specific cases. This calculator gives an estimate; the actual amount follows the IRD.
Formula
≤4,000,000 → 100
4,000,001–4,323,780 → 100 + 20%×(P−4,000,000)
4,323,781–4,500,000 → 1.5%×P
4,500,001–4,935,480 → 67,500 + 10%×(P−4,500,000)
4,935,481–6,000,000 → 2.25%×P
6,000,001–6,642,860 → 135,000 + 10%×(P−6,000,000)
6,642,861–9,000,000 → 3%×P
9,000,001–10,080,000 → 270,000 + 10%×(P−9,000,000)
10,080,001–20,000,000 → 3.75%×P
20,000,001–21,739,120 → 750,000 + 10%×(P−20,000,000)
≥21,739,121 → 4.25%×P
How to Use
- Enter the property sale price or value (HK$).
- The calculator outputs the stamp duty and effective rate using Scale 2.
Case Studies
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.
FAQ
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After the cooling measures were withdrawn, Scale 2 applies to both first-time and non-first-time buyers; the flat HK$100 for properties at or below HK$4M is the new arrangement from 26/2/2025.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.
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References
Content review: Calculatorism Finance Team. Results are for reference only; please refer to the relevant authorities for the official figures.