|
| 樓宇買賣印花稅 (非住宅物業 / 第二個或以上住宅物業) |
| 代價款額/價值或物業價值 |
印花稅 |
| 超逾 |
不超逾 |
|
|
$2,000,000 |
1.5% |
| $2,000,000 |
$2,176,470 |
$30,000+超逾$2,000,000的款額的20% |
| $2,176,470 |
$3,000,000 |
3% |
| $3,000,000 |
$3,290,330 |
$90,000+超逾$3,000,000的款額的20% |
| $3,290,330 |
$4,000,000 |
4.5% |
| $4,000,000 |
$4,428,580 |
$180,000+超逾$4,000,000的款額的20% |
| $4,428,580 |
$6,000,000 |
6% |
| $6,000,000 |
$6,720,000 |
$360,000+超逾$6,000,000的款額的20% |
| $6,720,000 |
$20,000,000 |
7.5% |
| $20,000,000 |
$21,739,130 |
$1,500,000+超逾$20,000,000的款額的20% |
| 超逾 $21,739,130 |
|
8.5% |
|
| 樓宇買賣印花稅 (第一個住宅物業) |
| 代價款額/價值或物業價值 |
印花稅 |
| 超逾 |
不超逾 |
|
|
$2,000,000 |
$100 |
| $2,000,000 |
$2,351,760 |
$100+超逾$2,000,000的款額的10% |
| $2,351,760 |
$3,000,000 |
1.5% |
| $3,000,000 |
$3,290,320 |
$45,000+超逾$3,000,000的款額的10% |
| $3,290,320 |
$4,000,000 |
2.25% |
| $4,000,000 |
$4,428,570 |
$90,000+超逾$4,000,000的款額的10% |
| $4,428,570 |
$6,000,000 |
3.00% |
| $6,000,000 |
$6,720,000 |
$180,000+超逾$6,000,000的款額的10% |
| $6,720,000 |
$20,000,000 |
3.75% |
| $20,000,000 |
$21,739,120 |
$750,000+超逾$20,000,000的款額的10% |
| 超逾 $21,739,120 |
|
4.25% |
|
| 樓宇租約印花稅 |
| 租約 |
| 年期 |
印花稅 |
| 無指定租期或租期不固定 |
年租或平均年租的0.25% |
| 不超逾1年 |
租期內須繳租金總額的0.25% |
| 超逾1年但不超逾3年 |
年租或平均年租的0.5% |
| 超逾3年 |
年租或平均年租的1% |
| 逾期罰款 |
| 不超過1個月 |
印花稅款額的2倍 |
| 超過1個月，但不超過2個月 |
印花稅款額的4倍 |
| 其它情怳 |
印花稅款額的10倍 |
|
|
|
|
