Estimate HK property stamp duty: AVD Scale 2 (amended 26 Feb 2025). SSD/BSD/NRSD abolished 28 Feb 2024. Free, in-browser estimate.
Hong Kong Property Stamp Duty Calculator
Estimate Hong Kong property stamp duty: the Ad Valorem Stamp Duty (AVD) at Scale 2, as amended 26 February 2025. Since 28 February 2024 the Special, Buyer's and New Residential duties have been abolished, so a property transfer now attracts only AVD Scale 2. Everything runs in your browser.
How Hong Kong property stamp duty works (AVD Scale 2)
Enter the property consideration or value (HK$)
Type the consideration (purchase price) stated in the agreement. If the consideration is below market value, duty is charged on the higher of the two; this tool estimates on the figure you enter.
Choose the property type
Residential or non-residential. Since 28 February 2024 both attract the same Ad Valorem Stamp Duty at Scale 2, so this field is for identification only.
Read the stamp duty estimate
Results show the Ad Valorem Stamp Duty payable, the effective rate, and the band that applies. The HK$100 flat-duty threshold was raised to HK$4,000,000 on 26 February 2025.
Note the abolished duties
Special Stamp Duty (SSD), Buyer's Stamp Duty (BSD) and New Residential Stamp Duty (NRSD) were all abolished for residential property on 28 February 2024, so a property transfer now attracts only AVD at Scale 2.
How Hong Kong property stamp duty works (AVD Scale 2)
Buying a property in Hong Kong attracts stamp duty on the sale documents, collected by the Inland Revenue Department (IRD). Following the 2024 reforms, a property transfer now attracts only one duty — Ad Valorem Stamp Duty (AVD) charged at "Scale 2" — on the higher of the consideration and the market value.
AVD Scale 2 is progressive. A property with consideration up to HK$4,000,000 pays a flat HK$100. Above that, the rate steps up through bands — 1.5%, 2.25%, 3%, 3.75% — to a top rate of 4.25% for consideration of about HK$21.74M and above. Between the steps, marginal-relief bands smooth the duty so it does not jump sharply just over a threshold.
The HK$100 flat-duty threshold was raised from HK$3,000,000 to HK$4,000,000 effective 26 February 2025 (the 2025-26 Budget). Residential and non-residential property now share the same Scale 2 rates, so the property-type field here is for identification only.
Critically, the Special Stamp Duty (SSD), Buyer's Stamp Duty (BSD) and New Residential Stamp Duty (NRSD) were all abolished for residential property on 28 February 2024. They no longer apply, so this calculator models AVD Scale 2 alone.
Scope: this is a simplified estimate of AVD on a property transfer. It omits lease stamp duty, share-transfer stamp duty, refunds and exemptions, late-stamping penalties, and marginal-case special treatment, so your actual duty may differ. Verify at ird.gov.hk.
10 Facts About Hong Kong Property Stamp Duty
A Hong Kong property transfer now attracts only Ad Valorem Stamp Duty (AVD), charged at "Scale 2"; the Special, Buyer's and New Residential duties have been abolished.
Special Stamp Duty (SSD), Buyer's Stamp Duty (BSD) and New Residential Stamp Duty (NRSD) were all abolished for residential property on 28 February 2024, sharply cutting the burden on non-first-time buyers and short-term resales.
From 26 February 2025 the HK$100 flat-duty threshold rose from HK$3,000,000 to HK$4,000,000 — a property with consideration up to HK$4,000,000 pays a flat HK$100.
AVD Scale 2 is progressive: rates step up from HK$100 (≤HK$4M) to a top rate of 4.25% (consideration of about HK$21.74M and above).
Marginal-relief bands sit between the rate steps, smoothing the duty for properties just over a threshold so the charge does not jump sharply on a small price increase.
Residential and non-residential property now share the same Scale 2 rates, so the property-type field in this calculator is for identification only.
Stamp duty is charged on the HIGHER of the consideration and the property's market value; if a declared consideration is below market value, the IRD may assess on the market value.
The top marginal band is 4.25%: for consideration of about HK$21.74M and above, the whole consideration is charged at 4.25%.
AVD is normally paid by the buyer and must be stamped within 30 days of signing the agreement for sale; late stamping incurs penalties.
This tool estimates AVD Scale 2 on a property transfer only — it excludes lease stamp duty, share-transfer stamp duty, any exemptions or refunds, and marginal-case special treatment, so your actual duty should be confirmed with the IRD.
Frequently Asked Questions
- Buying property in Hong Kong attracts stamp duty on the sale documents. A property transfer now attracts only Ad Valorem Stamp Duty (AVD) at Scale 2, charged by the Inland Revenue Department (IRD) on the property's consideration or market value, whichever is higher.
- The tool takes the consideration you enter and applies the IRD's AVD Scale 2 bands (as amended 26 Feb 2025): a flat HK$100 for consideration up to HK$4,000,000, then progressive rates (with marginal relief) rising to a top rate of 4.25%, and shows the effective rate and the band that applies.
- No. Special Stamp Duty (SSD), Buyer's Stamp Duty (BSD) and New Residential Stamp Duty (NRSD) were all abolished for residential property on 28 February 2024. A property transfer now attracts only AVD at Scale 2.
- Not anymore. Since 28 February 2024 both residential and non-residential property attract the same Scale 2 rates. The property-type field in this tool is for identification only and does not change the result.
- From 26 February 2025 the threshold rose from HK$3,000,000 to HK$4,000,000 — a property with consideration up to HK$4,000,000 pays a flat HK$100 in stamp duty.
- Between the rate steps there are relief bands that smooth the duty for a property just over a threshold, so the charge does not jump sharply on a small price increase. The tool builds these bands in, following the IRD's published schedule.
- On the HIGHER of the consideration and the property's market value. If a declared consideration is materially below market value, the IRD may assess on the market value. This tool estimates on the figure you enter.
- AVD is normally paid by the buyer and must be stamped within 30 days of signing the agreement for sale; late stamping incurs penalties. This tool computes no penalty or relief.
- No. This tool estimates AVD Scale 2 on a property transfer only — it excludes legal fees, agency commission, mortgage-related costs, lease or share stamp duty, and any refund or exemption arrangement.
- No. All calculations run entirely in your browser — the property consideration and type you enter are never transmitted to any server or stored anywhere. Closing this page clears all your inputs instantly.
Important — please read.
Simplified estimate only — not tax, financial, or legal advice, and not a substitute for the IRD's formal assessment. Refunds, exemptions, late-stamping penalties, and marginal-relief edge cases are not fully modelled.
No affiliation. RECATOOLS is not affiliated with, endorsed by, or representing the Inland Revenue Department, the HKSAR Government, or any government agency. Names are used for identification only.
Rates as at 26 Feb 2025. Ad Valorem Stamp Duty at Scale 2 as amended on 26 February 2025; the Special Stamp Duty, Buyer's Stamp Duty and New Residential Stamp Duty were abolished for residential property on 28 February 2024. Figures may change — verify at ird.gov.hk before acting.
Scope limits: Ad Valorem Stamp Duty on a property transfer only. It excludes lease stamp duty, share-transfer stamp duty, other instruments, and marginal-relief edge cases.
No warranty; limitation of liability. Provided "as is" without warranty of any kind. To the maximum extent permitted by law, RECATOOLS accepts no liability for any loss arising from use of this calculator.
Privacy. All calculations run locally in your browser; no property or personal data is transmitted or stored.
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