從價印花稅率 (AVD):
代價款額或價值 (港幣) |
舊印花稅率 (2010年4月1日起生效) |
從價印花稅率 (2013年2月23日起生效) |
購買第二間物業印花稅 (2016年11月5日零晨起) |
超逾 |
不超逾 |
|
$2,000,000 |
$100 |
1.5% |
15% |
$2,000,000 |
$2,351,760 |
$100 + 超逾$2,000,000的款額的10% |
$30,000 + 超逾$2,000,000的款額的20% |
$2,351,760 |
$3,000,000 |
1.5% |
3% |
$3,000,000 |
$3,290,320 |
$45,000 + 超逾$3,000,000的款額的10% |
$90,000 + 超逾$3,000,000的款額的20% |
$3,290,320 |
$4,000,000 |
2.25% |
4.5% |
$4,000,000 |
$4,428,570 |
$90,000 + 超逾$4,000,000的款額的10% |
$180,000 + 超逾$4,000,000的款額的20% |
$4,428,570 |
$6,000,000 |
3% |
6% |
$6,000,000 |
$6,720,000 |
$180,000 + 超逾$6,000,000的款額的10% |
$360,000 + 超逾$6,000,000的款額的20% |
$6,720,000 |
$20,000,000 |
3.75% |
7.5% |
$20,000,000 |
$21,739,120 |
$750,000 + 超逾$20,000,000的款額的10% |
$1,500,000 + 超逾$20,000,000的款額的20% |
$21,739,120 |
|
4.25% |
8.5% |
|
- 如所計得的印花稅包括足HK$1之數，該不足之數須當作HK$1計算。
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