Payment of the SSD is exempted in the following cases:

1. Nomination, sale or transfer of the residential property to spouse, parents, children, brothers or sisters
2. Addition / deletion of name(s) of a person(s) to / from a chargeable agreement for sale or a conveyance on sale of the residential property if the person(s) is the spouse, parents, children, brothers or sisters of the original purchaser(s).
3. Sale or transfer of residential properties by a court order or pursuant to a court order.
4. Sale of mortgaged residential properties in various forms by a mortgagee which is a financial institution within the meaning of section 2 of the Inland Revenue Ordinance, or by a receiver appointed by such a mortgagee.
5. Sale or transfer of residential properties (including bare sites) after demolishing the original residential properties thereon for constructing redeveloped ones
6. Sale of the estate of a deceased person by the executor or personal representative, and sale or transfer of a residential property by a person whose property is inherited from a deceased person's estate or passed to that person under the right of survivorship.
7. Sale or transfer of residential properties between associated bodies corporate
8. The residential property sold relates solely to a bankrupt's estate or the property of a company which is being wound up by the court by reason of its inability to pay debts
9. Sale or transfer of residential properties to the Government
10. Gift of residential properties to charitable institutions exempted from tax under section 88 of the Inland Revenue Ordinance

• Information provided is for your reference only, please refers to Hong Kong Inland Revenue Department for any accuracy of information.