| 印花稅之金額因應樓價而釐定,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:
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| ﹝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。﹞
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釐印費 (港幣) |
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- |
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HKD2,000,000 |
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HKD100 |
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HKD2,000,000 |
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HKD2,351,760 |
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$100+超逾$2,000,000金額之10% |
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HKD2,351,760 |
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HKD3,000,000 |
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買價之1.5% |
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HKD3,000,000 |
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HKD3,290,320 |
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$45,000+超逾$3,000,000金額之10%
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HKD3,290,320 |
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HKD4,000,000 |
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買價之2.25% |
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HKD4,000,000 |
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HKD4,428,570 |
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$90,000+超逾$4,000,000金額之10% |
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HKD4,428,570 |
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HKD6,000,000 |
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買價之3.0% |
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HKD6,000,000 |
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HKD6,720,000 |
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$180,000+超逾$6,000,000金額之10% |
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HKD6,720,000 |
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HKD20,000,000 |
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買價之3.75% |
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HKD20,000,00 |
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HKD21,739,120 |
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$750,000+超逾$20,000,000金額之10% |
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HKD21,793,120 |
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買價之4.25% |
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| 註: 上述收費資料僅供參考,實際收費以香港特別行政區政府釐定為準。
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