中文
On Sale or Transfer of Immovable Property in Hong Kong
Amount or value of the consideration Rate
Exceeds Does not exceed  
$3,000,000 $100
$3,000,000 $3,528,240 $100 + 10% of excess over $3,000,000
$3,528,240 $4,500,000 1.5%
$4,500,000 $4,935,480 $67,500 + 10% of excess over $4,500,000
$4,935,480 $6,000,000 2.25%
$6,000,000 $6,642,860 $135,000 + 10% of excess over $6,000,000
$6,642,860 $9,000,000 3.00%
$9,000,000 $10,080,000 $270,000 + 10% of excess over $9,000,000
$10,080,000 $20,000,000 3.75%
$20,000,000 $21,739,120 $750,000 + 10% of excess over $20,000,000
$21,739,120 4.25%
On Lease of Immovable Property in Hong Kong
Term Rate
Not defined or is uncertain 0.25% x of the yearly or average yearly rent
Does not exceed 1 Year 0.25% x of the total rent payable over the term of the lease
Exceeds 1 Year & Does not exceed 3 Year 0.5% x of the yearly or average yearly rent
Exceeds 3 Years 1% x of the yearly or average yearly rent