Hong Kong Property Stamp Duty (AVD) Calculator
Calculate statutory Ad Valorem Stamp Duty (AVD Scale 2) on Hong Kong property transactions under the Stamp Duty Ordinance (Cap. 117). Updated for the total cancellation of Buyer Stamp Duty (BSD), Special Stamp Duty (SSD), and New Residential Stamp Duty.
Property Consideration & Value
Statutory Scale 2 Stamp Duty Tariff
| Property Value Range | Tariff Rate | Status |
|---|---|---|
| Up to HK$3,000,000 | HK$100 Flat | Nominal |
| HK$3,000,001 - HK$3,528,240 | HK$100 + 10% excess | Marginal |
| HK$3,528,241 - HK$4,500,000 | 1.50% | Standard |
| HK$4,500,001 - HK$6,000,000 | 2.25% | Standard |
| HK$6,000,001 - HK$9,000,000 | 3.00% | Current |
| HK$9,000,001 - HK$20,000,000 | 3.75% | Standard |
| Over HK$20,000,000 | 4.25% | Top Tier |
Chartered Systems Engineer, specialist in legal engineering and financial computation automation. Verified compliant with Hong Kong Inland Revenue Department guidelines, MPFA statutory requirements, and Stamp Duty Ordinance provisions.
Frequently Asked Questions & Hong Kong Statutory Provisions
What major reforms were introduced to Hong Kong property stamp duty in 2024? ▼
Under the 2024 Budget, the HKSAR Government fully cancelled all demand-side property cooling measures with immediate effect: Special Stamp Duty (SSD), Buyer's Stamp Duty (BSD), and the 7.5% New Residential Stamp Duty (NRSD) were abolished. All residential property transactions now pay standard AVD Scale 2 rates.
What is the current Ad Valorem Stamp Duty (AVD Scale 2) schedule? ▼
Under Scale 2: Up to HK$3,000,000 is taxed at a nominal HK$100; HK$3,000,001 - HK$3,528,240: HK$100 + 10% of excess over HK$3M; HK$3,528,241 - HK$4,500,000: 1.5%; HK$4,500,001 - HK$6,000,000: 2.25%; HK$6,000,001 - HK$9,000,000: 3.0%; HK$9,000,001 - HK$20,000,000: 3.75%; and over HK$20,000,000: 4.25%.
Do non-Hong Kong permanent residents still pay additional buyer stamp duty? ▼
No. With the abolition of the 7.5% Buyer's Stamp Duty (BSD) and 7.5% New Residential Stamp Duty (NRSD), non-local buyers and corporate purchasers now pay the exact same AVD Scale 2 stamp duty rates Kong permanent residents.
When must the stamp duty be paid to the Stamp Office? ▼
In residential property sales, the Agreement for Sale and Purchase must be stamped within 30 days of execution. Late stamping attracts a penalty under Section 9 of Cap. 117 ranging from 2 times to 10 times the amount of duty payable.
Are non-residential (commercial/industrial/car park) properties subject to the same rates? ▼
Yes. Non-residential properties are also subject to the standard AVD Scale 2 tariff rates (ranging from HK$100 up to 4.25%).
Official Statutory Tool for Hong Kong SAR • Compliant with IRD, MPFA, Rating & Valuation Department Regulations • Zero external telemetry.
📊 Hong Kong Inland Revenue Department (IRD) & MPF Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (HKD) |
|---|---|
| Primary Net / Statutory Payable Amount | HK$ 0.00 |
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