由2010年4月1日起,買賣或轉讓香港不動產的印花稅率如下:
(如所計得的印花稅包括不足$1之數,該不足之數須當作$1計算。)
代價款額或價值 |
收費 |
|
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% |
$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% |
$21,739,120 |
4.25% |
*以香港政府發布為準: http://www.ird.gov.hk/