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Hong Kong Stamp Duty generally applies for transfer of Hong Kong companies as well as Hong Kong immovable properties. Tenancy agreements are also subject to Hong Kong Stamp Duty.

In order to halt the increase in property price, the HKSAR Government has imposed Ad Valorem Stamp Duty (AVD), Buyer’s Stamp Duty (BSD) and Special Stamp Duty (SSD) on transfer of residential properties. The total Stamp Duty Payable could be up to 30% of the property value or transfer consideration. Proper tax Planning is necessary to reduce the tax burden to purchase / sell immovable properties in Hong Kong.

On the other hand, Stamp Duty is often a significant cost for group restructuring. You should examine whether Section 45 Stamp Duty Relief and Section 27(5) Stamp Duty Exemption are typical measures which could help reduce your tax burden.

How can we help?

  • Application of Section 45 Stamp Duty Relief;
  • Application of Section 27(5) Stamp Duty Exemption;
  • Tax Advisory on the acquisition of Hong Kong Immovable Properties; and
  • Tax Advisory on Group Restructuring (including Hong Kong and China Tax implications) 

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