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專人跟進
計算機
印花稅收費表
「樓價」與「從價印花稅AVD」對照表 (買家)
樓價 | 從價印花稅AVD (第二部稅率) | 稅率 |
2,000,000 | 100 | 0.005% |
3,000,000 | 100 | 0.003% |
4,000,000 | 60,000 | 1.5% |
4,500,000 | 67,500 | 1.5% |
5,000,000 | 112,500 | 2.25% |
5,500,000 | 123,750 | 2.25% |
6,000,000 | 135,000 | 2.25% |
6,500,000 | 185,000 | 2.85% |
7,000,000 | 210,000 | 3% |
7,500,000 | 225,000 | 3% |
8,000,000 | 240,000 | 3% |
8,500,000 | 255,000 | 3% |
9,000,000 | 270,000 | 3% |
9,500,000 | 320,000 | 3.37% |
10,000,000 | 370,000 | 3.7% |
12,000,000 | 450,000 | 3.75% |
15,000,000 | 562,500 | 3.75% |
20,000,000 | 750,000 | 3.75% |
30,000,000 | 1,275,000 | 4.25% |
以上資料只供參考,並以稅務局公佈的最新資料作準。資料更新: 28/02/2024
從價印花稅收費表 (AVD) - 第2標準稅率 (適用於住宅物業與非住宅物業)
代價款額或價值 (以較高者為準) (HK$) | 印花稅收費 (HK$) | |
超逾 | 不超逾 | |
– | $3,000,000 | $100 |
$3,000,000 | $3,528,240 | $100 + 超逾 $3,000,000 之款額的10% |
$3,528,240 | $4,500,000 | 1.50% |
$4,500,000 | $4,935,480 | $67,500 + 超逾 $4,500,000 之款額的10% |
$4,935,480 | $6,000,000 | 2.25% |
$6,000,000 | $6,642,860 | $135,000 + 超逾 $6,000,000 之款額的10% |
$6,642,860 | $9,000,000 | 3.00% |
$9,000,000 | $10,800,000 | $270,000 + 超逾 $9,000,000 之款額的10% |
$10,800,000 | $20,000,000 | 3.75% |
$20,000,000 | $21,739,120 | $750,000 + 超逾 $20,000,000 之款額的10% |
$21,739,120 | – | 4.25% |
以上資料只供參考,並以稅務局公佈的最新資料作準。 (更新日期: 22/2/2023)