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计算机
印花税收费表
「楼价」与「从价印花税AVD」对照表 (买家)
香港永久性居民+首置/换楼 | 香港永久性居民+非首置/公司 | |||
楼价 | 從價印花稅AVD (第二部稅率) | 稅率 | 從價印花稅AVD (第一部稅率) | 稅率 |
2,000,000 | 100 | 0.005% | 300,000 | 15% |
3,000,000 | 100 | 0.003% | 450,000 | 15% |
4,000,000 | 60,000 | 1.5% | 600,000 | 15% |
4,500,000 | 67,500 | 1.5% | 675,000 | 15% |
5,000,000 | 112,500 | 2.25% | 750,000 | 15% |
5,500,000 | 123,750 | 2.25% | 825,000 | 15% |
6,000,000 | 135,000 | 2.25% | 900,000 | 15% |
6,500,000 | 185,000 | 2.85% | 975,000 | 15% |
7,000,000 | 210,000 | 3% | 1,050,000 | 15% |
7,500,000 | 225,000 | 3% | 1,125,000 | 15% |
8,000,000 | 240,000 | 3% | 1,200,000 | 15% |
8,500,000 | 255,000 | 3% | 1,275,000 | 15% |
9,000,000 | 270,000 | 3% | 1,350,000 | 15% |
9,500,000 | 320,000 | 3.37% | 1,425,000 | 15% |
10,000,000 | 370,000 | 3.7% | 1,500,000 | 15% |
12,000,000 | 450,000 | 3.75% | 1,800,000 | 15% |
15,000,000 | 562,500 | 3.75% | 2,250,000 | 15% |
20,000,000 | 750,000 | 3.75% | 3,000,000 | 15% |
30,000,000 | 1,275,000 | 4.25% | 4,500,000 | 15% |
以上资料只供参考,并以税务局公佈的最新资料作准。資料更新: 22/2/2023
「楼价」与「从价印花税AVD+买家印花税BSD」对照表 (买家)
非香港永久性居民/公司 | ||
楼价 | 从价印花税AVD+ 买家印花税 BSD | 稅率 |
2,000,000 | 600,000 | 30% |
3,000,000 | 900,000 | 30% |
4,000,000 | 1,200,000 | 30% |
4,500,000 | 1,350,000 | 30% |
5,000,000 | 1,500,000 | 30% |
5,500,000 | 1,650,000 | 30% |
6,000,000 | 1,800,000 | 30% |
6,500,000 | 1,950,000 | 30% |
7,000,000 | 2,100,000 | 30% |
7,500,000 | 2,250,000 | 30% |
8,000,000 | 2,400,000 | 30% |
8,500,000 | 2,550,000 | 30% |
9,000,000 | 2,700,000 | 30% |
9,500,000 | 2,850,000 | 30% |
10,000,000 | 3,000,000 | 30% |
12,000,000 | 3,600,000 | 30% |
15,000,000 | 4,500,000 | 30% |
20,000,000 | 6,000,000 | 30% |
30,000,000 | 9,000,000 | 30% |
以上资料只供参考,并以税务局公佈的最新资料作准。
「楼价」与「额外印花税SSD」对照表 (卖家)
12个月 – 36个月 | > 36个月 | |||
楼价 | 额外印花税SSD | 稅率 | 额外印花税SSD | 稅率 |
2,000,000 | 200,000 | 10% | 0 | 0% |
3,000,000 | 300,000 | 10% | 0 | 0% |
4,000,000 | 400,000 | 10% | 0 | 0% |
4,500,000 | 450,000 | 10% | 0 | 0% |
5,000,000 | 500,000 | 10% | 0 | 0% |
5,500,000 | 550,000 | 10% | 0 | 0% |
6,000,000 | 600,000 | 10% | 0 | 0% |
6,500,000 | 650,000 | 10% | 0 | 0% |
7,000,000 | 700,000 | 10% | 0 | 0% |
7,500,000 | 750,000 | 10% | 0 | 0% |
8,000,000 | 800,000 | 10% | 0 | 0% |
8,500,000 | 850,000 | 10% | 0 | 0% |
9,000,000 | 900,000 | 10% | 0 | 0% |
9,500,000 | 950,000 | 10% | 0 | 0% |
10,000,000 | 1,000,000 | 10% | 0 | 0% |
12,000,000 | 1,200,000 | 10% | 0 | 0% |
15,000,000 | 1,500,000 | 10% | 0 | 0% |
20,000,000 | 2,000,000 | 10% | 0 | 0% |
30,000,000 | 3,000,000 | 10% | 0 | 0% |
以上资料只供参考,并以税务局公佈的最新资料作准。
新推出之从价印花税 (AVD) - 第1标准第1部税率 (适用于住宅物业)
类别 | 税率 |
住宅物业 | 15% |
住宅物业交易的从价印花税税率,税率划一为15%,除指定豁免外,新税率适用于所有个人或公司购买住宅物业的交易。当中主要的豁免是买家为代表自己行事的香港永久性居民,而且在购买有关住宅物业时,并不是香港任何其他住宅物业的实益拥有人。在这情况下,有关交易可获豁免按新税率缴付从价印花税,而只须按较低的第2标准税率缴税。
以上资料只供参考,并以税务局公佈的最新资料作准。
从价印花税收费表 (AVD) - 第2标准税率 (适用于住宅物业与非住宅物业)
代价款额或价值 (以较高者为准) (HK$) | 印花税收费 (HK$) | |
超逾 | 不超逾 | |
– | $3,000,000 | $100 |
$3,000,000 | $3,528,240 | $100 + 超逾 $3,000,000 之款额的10% |
$3,528,240 | $4,500,000 | 1.50% |
$4,500,000 | $4,935,480 | $67,500 + 超逾 $4,500,000 之款额的10% |
$4,935,480 | $6,000,000 | 2.25% |
$6,000,000 | $6,642,860 | $135,000 + 超逾 $6,000,000 之款额的10% |
$6,642,860 | $9,000,000 | 3.00% |
$9,000,000 | $10,800,000 | $270,000 + 超逾 $9,000,000 之款额的10% |
$10,800,000 | $20,000,000 | 3.75% |
$20,000,000 | $21,739,120 | $750,000 + 超逾 $20,000,000 之款额的10% |
$21,739,120 | – | 4.25% |
以上资料只供参考,并以税务局公佈的最新资料作准。 (更新日期: 22/2/2023)
额外印花税 (SSD)
持有期 | 稅率 |
<=6个月 | 20% |
>6个月至<=12个月 | 15% |
>12个月<=36个月 | 10% |
以上资料只供参考,并以税务局公佈的最新资料作准。
买家印花税 (BSD)
申请人士 / 公司 | 稅率 |
境外人士、本地及海外註册公司 | 15% |
以上資料只供參考,並以稅務局公佈的最新資料作準。