Free tool

Hong Kong stamp duty calculator

Stamp duty is in both the SQE and EAQE syllabi, and Part II cases ask you to work out the duty on a sale or a lease by hand. Use this to check your working against the IRD's current table.

Consideration (price)

HK$

Value, if higher (optional)

HK$

Duty is on whichever is higher.

ResidentialNon-residential

Ad valorem stamp duty

HK$165,000

2.62% of the dutiable amount

Row of the table

Marginal

HK$135,000 + 10% of the excess over HK$6,000,000

For agreements for sale executed on or after 26 Feb 2026. No BSD, SSD or NRSD on residential agreements executed from 28 Feb 2024.

The rules

A 2026 residential sale pays ad valorem stamp duty (AVD) only: HK$100 up to HK$4,000,000, rising to 6.5% above HK$109,574,470.
Duty is on the consideration or the value, whichever is higher, and is charged on the agreement for sale. Stamp within 30 days.
The marginal rows (for example HK$135,000 + 10% of the excess over HK$6,000,000) smooth the jump between flat rates.
Leases: 0.25% of the total rent up to 1 year, 0.5% of the average yearly rent for 1 to 3 years, 1% over 3 years.

The traps

Applying BSD or SSD to a 2026 residential sale: both were withdrawn for instruments executed from 28 February 2024. Applying a flat rate to a price in a marginal row: HK$6,300,000 pays HK$165,000, not 3%. Counting the deposit in lease duty. In the exam itself, use the table printed in the paper, which may be an older one.

Full rates history and worked examples: stamp duty guide for agents.

For study and general guidance only, not tax, legal or licensing advice. Figures checked 11 Oct 2026 against IRD Stamp Duty Rates Table IRSD123 (5/2026), IRD press release, 4 Mar 2026 and IRD demand-side measures FAQ. Rules change; confirm with the source before relying on a result.

Preparing for the SQE or EAQE?

Stamp duty and licensing come up in both papers. Practise exam-style questions with worked explanations, free to start.

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Go deeper for the exam: Hong Kong stamp duty guide for agents.

Frequently asked questions

How much stamp duty do I pay on a HK$6 million flat in Hong Kong?

HK$135,000: a residential agreement for sale at HK$6,000,000 falls in the 2.25% row of the IRD table for instruments executed from 26 February 2026.

Is there still BSD or SSD on residential property in Hong Kong?

No. Buyer's Stamp Duty, Special Stamp Duty and New Residential Stamp Duty do not apply to residential instruments executed on or after 28 February 2024.

What is the HK$100 stamp duty threshold?

HK$4,000,000 for instruments executed on or after 26 February 2025 (it was HK$3,000,000 before). A marginal band then runs to HK$4,323,780.

How is stamp duty on a tenancy agreement calculated?

By term: 0.25% of the total rent for up to 1 year, 0.5% of the average yearly rent for over 1 and up to 3 years, and 1% for over 3 years. Round the rent up to the nearest HK$100 first; deposits are not counted.