On Sale or Transfer of Immovable Property in Hong Kong (Non-residential property / The second property or more)

Amount or value of the consideration Rate Exceeds Does not exceed   $2,000,000 1.5% $2,000,000 $2,176,470 $30,000 + 20% of excess over $2,000,000 $2,176,470 $3,000,000 3% $3,000,000 $3,290,330 $90,000 + 20% of excess over $3,000,000 $3,290,330 $4,000,000 4.5% $4,000,000 $4,428,580 $180,000 + 20% of excess over $4,000,000 $4,428,580 $6,000,000 6% $6,000,000 $6,720,000 $360,000 + 20% of excess over $6,000,000 $6,720,000 $20,000,000 7.5% $20,000,000 $21,739,130 $1,500,000 + 20% of excess over $20,000,000 $21,739,130 8.5%

On Sale or Transfer of Immovable Property in Hong Kong (The first property)

Amount or value of the consideration Rate Exceeds Does not exceed   $2,000,000 $100 $2,000,000 $2,351,760 $100 + 10% of excess over $2,000,000 $2,351,760 $3,000,000 1.5% $3,000,000 $3,290,320 $45,000 + 10% of excess over $3,000,000 $3,290,320 $4,000,000 2.25% $4,000,000 $4,428,570 $90,000 + 10% of excess over $4,000,000 $4,428,570 $6,000,000 3.00% $6,000,000 $6,720,000 $750,000 + 10% of excess over $20,000,000 $6,720,000 $20,000,000 3.75% $20,000,000 $21,739,120 $750,000+Exceeds$20,000,000的款額的10% Exceeds $21,739,120 4.25%

Stamp Duty Rates On Lease of Immovable Property in Hong Kong

Term Term Rate Not defined or is uncertain 0.25% x of the yearly or average yearly rent Does not exceed 1 Year 0.25% x of the total rent payable over the term of the lease Exceeds 1 Year & Does not exceed 3 Year 0.5% x of the yearly or average yearly rent Exceeds 3 Years 1% x of the yearly or average yearly rent Length of Delay not exceeding 1 month double the amount of stamp duty exceeding 1 month but not exceeding 2 months 4 times the amount of stamp duty in any other case 10 times the amount of stamp duty

Useful Telephone Numbers (Public Services)

HK Electric 2887 3411 Citybus 2873 0818 China Light and Power 2678 2678 First Bus 2136 8888 HK Towngas 2880 6988 New Lan Tao Bus 2984 9848 PPS 18031 (Bill Payment) 18011 (Bill Registration) Free Legal Advice 2521 3333 Phone Enquiry 1083 HK Airport 2181 8888 Dial-a-Weather 1878 200 Kowloon Motor Bus 2745 4466 Hang Seng Index 2877 0704

Useful Telephone Numbers (Government Departments)

Estate Agents Authority 2111 2777 Companies Registry 2867 2587 (Incorporation of local limited company) Water Supplies Department 2824 5000   2867 4655 (Registration of overseas company) Inland Revenue Department 1878 088 Lands Tribunal 2771 3034 Rating and Valuation Department 2152 2152 Government Hotline 1823 Lands Department 2525 6694 The Land Registry 2867 8080 ESD Life www.esdlife.com Government Information www.info.gov.hk