Estimate HK property stamp duty: AVD at the IRD rates from 26 Feb 2026, rounded up to the dollar. SSD/BSD/NRSD abolished 28 Feb 2024. Free, in-browser.
Hong Kong Property Stamp Duty Calculator
Estimate Hong Kong property stamp duty: the Ad Valorem Stamp Duty (AVD) at the IRD's rates from 26 February 2026, rounded up to the dollar as the IRD does. Since 28 February 2024 the Special, Buyer's and New Residential duties have been abolished, so a property transfer now attracts only AVD, at the same rates for every buyer. Everything runs in your browser.
Price and property type, plus the duties no longer charged
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. Residential property is charged under Part 1 of Scale 1 or Scale 2, which have had the same rates since 28 February 2024; non-residential property is charged under Scale 3 from 26 February 2026 (Scale 2 from 26 November 2020 until then). The two tables are identical up to HK$100,000,000, but residential property carries two extra bands above that, so this field changes the result at the top end.
Read the stamp duty estimate
Results show the duty payable, rounded up to the next dollar as the IRD does, the effective rate and the band that applies. Inside a marginal-relief zone the result also says what each extra HK$10,000 of price adds in duty. The HK$100 flat-duty threshold was raised to HK$4,000,000 on 26 February 2025, and the residential top rate rose to 6.5% on 26 February 2026.
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 the same rates whether or not the buyer is a first-time buyer or a Hong Kong permanent resident.
How Hong Kong property stamp duty works (AVD)
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) — on the higher of the consideration and the market value. Residential property is charged under Part 1 of Scale 1 or Scale 2, which have had the same rates since 28 February 2024; non-residential property is charged under Scale 3 from 26 February 2026.
AVD 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 4.25% for consideration of HK$21,739,121 and above. For residential property the ladder goes one step further: from 26 February 2026 the 4.25% band stops at HK$100,000,000, a marginal band charges HK$4,250,000 plus 30% of the excess up to HK$109,574,470, and above that the whole consideration is charged at 6.5%. Between the steps, marginal-relief bands stop the duty jumping at a threshold; inside one, each extra dollar of price costs 10, 20 or 30 cents of duty. Any fraction of a dollar is then rounded up, as the IRD does.
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). The residential and non-residential tables are identical up to HK$100,000,000; above that only residential property attracts the two bands added by the 2026-27 Budget, so the property-type field here changes the result on the largest deals.
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, and the 7.5% AVD rate under Part 1 of Scale 1 was amended to match Scale 2. They no longer apply, so this calculator models AVD 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, and late-stamping penalties, so your actual duty may differ. Verify at ird.gov.hk.
Duty follows the higher of price and value, rounded up to the dollar
A Hong Kong property transfer now attracts only Ad Valorem Stamp Duty (AVD). Residential instruments are charged under Part 1 of Scale 1 or Scale 2, and since 28 February 2024 the two have had the same rates, so a first-time buyer, a buyer who already owns a flat, a company and a buyer without permanent residence pay the same duty.
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 repeat buyers, buyers without Hong Kong permanent residence 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 is progressive: rates step up from HK$100 (up to HK$4M) to 4.25% (consideration of HK$21,739,121 and above), and from 26 February 2026 residential property carries a further step, reaching 6.5% above HK$109,574,470.
Marginal-relief bands stop the duty jumping when a price crosses a threshold, but inside one each extra dollar of price costs 10 cents of duty — 20 cents in the zone just above HK$4,000,000 and 30 cents above HK$100,000,000 for residential property. HK$4,000,000 pays HK$100; HK$4,050,000 pays HK$10,100.
Residential and non-residential property have the same rates up to HK$100M. Non-residential property is charged under Scale 3 from 26 February 2026 (Scale 2 from 26 November 2020), which stops at 4.25%, so only residential property attracts the bands added in the 2026-27 Budget and the property-type field changes the result on high-value deals.
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 residential top band is 6.5% from 26 February 2026 (consideration above HK$109,574,470); non-residential property keeps 4.25% as its top rate (HK$21,739,121 and above).
The buyer, the seller and anyone who uses the instrument are jointly and severally liable for AVD, whatever the parties agree between themselves. An agreement for sale must be stamped within 30 days of the relevant date (generally the first agreement, usually the provisional one); stamping up to a month late costs a penalty of 2 times the duty, up to two months 4 times, and after that 10 times, though the Collector of Stamp Revenue may remit it.
This tool estimates AVD on a property transfer only — it excludes lease stamp duty, share-transfer stamp duty, exemptions, refunds and late-stamping penalties. It does apply the marginal-relief bands and the IRD's round-up to the next dollar; confirm your actual duty 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), charged by the Inland Revenue Department (IRD) on the property's consideration or market value, whichever is higher: under Part 1 of Scale 1 or Scale 2 for residential property (the same rates since 28 February 2024), and under Scale 3 for non-residential property.
- The tool takes the consideration you enter and applies the IRD's AVD rates in force from 26 February 2026: a flat HK$100 for consideration up to HK$4,000,000, then progressive rates (with marginal relief) rising to 4.25%, and for residential property a further step above HK$100,000,000 that reaches a top rate of 6.5%. Any fraction of a dollar is rounded up to the next dollar, as the IRD does. It 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, and the 7.5% AVD rate under Part 1 of Scale 1 was amended to match Scale 2. A property transfer now attracts only AVD.
- Not up to HK$100,000,000 — the residential rates (Part 1 of Scale 1 and Scale 2) and the non-residential rates (Scale 3 from 26 February 2026; Scale 2 from 26 November 2020 to 25 February 2026) are identical there. Above that they diverge: from 26 February 2026 (the 2026-27 Budget) residential property is charged HK$4,250,000 plus 30% of the excess over HK$100,000,000 up to HK$109,574,470, and 6.5% of the whole consideration above that, while non-residential property keeps 4.25% as its top rate. The property-type field therefore changes the result on consideration above HK$100M.
- 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, so the duty does not jump when a price crosses a threshold. The price of that smoothing is a steep slope inside the band: each extra dollar of price costs 10 cents of duty in most zones, 20 cents between HK$4,000,001 and HK$4,323,780, and 30 cents between HK$100,000,001 and HK$109,574,470 (residential). The tool builds these bands in, following the IRD's published table, and inside one it shows what each extra HK$10,000 adds.
- 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.
- In law the buyer, the seller and any person who uses the instrument are jointly and severally liable for AVD, "irrespective of any agreement to the contrary made between them" (IRD); who actually bears the cost is a matter for the contract. An agreement for sale must be stamped within 30 days after the relevant date, which is generally the date of the first agreement for sale, usually the provisional one; if a formal agreement is signed within 14 days of the provisional agreement, the formal agreement has 30 days from its own signing. An assignment has 30 days from its execution. Late stamping carries a penalty of 2 times the duty if no more than a month late, 4 times if no more than two months late, and 10 times in any other case; the Collector of Stamp Revenue may remit it in part or in full. This tool computes no penalty or relief.
- No. This tool estimates AVD 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 and late-stamping penalties are not 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 2026. Ad Valorem Stamp Duty as amended on 26 February 2026 (two residential-only bands above HK$100M, topping out at 6.5%; non-residential property moved to Scale 3, with the same rates up to its 4.25% top) and 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 and other instruments.
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.
Method & sources
How it computes
HK IRD Ad Valorem Stamp Duty at the rates from 26 Feb 2026: HK$100 up to HK$4,000,000, then 1.5% rising to 4.25% (from HK$21,739,121) with marginal-relief bands between; for residential property only, HK$4,250,000 + 30% of the excess over HK$100M up to HK$109,574,470, then 6.5%. Residential under Part 1 of Scale 1 / Scale 2 (same rates since 28 Feb 2024), non-residential under Scale 3. Charged on the higher of consideration and value; any fraction of a dollar rounded up.
What this tool implements
- IRD AVD table effective 26 February 2026 (FAQ on AVD, Q1): Part 1 of Scale 1 and Scale 2 rates for residential instruments, Scale 3 rates for non-residential instruments (Scale 2 from 26 November 2020 to 25 February 2026).
- Duty rounded up to the next dollar where it includes a fraction of $1 (IRD rate table, note (iii)); computed exactly in whole cents, not in floating point.
- SSD and BSD no longer charged, and the 7.5% AVD rate under Part 1 of Scale 1 amended to match Scale 2, for instruments executed on or after 28 February 2024 (Stamp Duty (Amendment) Ordinance 2024, per the IRD).
Sources
- Inland Revenue Department. FAQ on Ad valorem stamp duty (AVD): Q1, rates from 26 February 2026; Q6, joint and several liability. https://www.ird.gov.hk/eng/faq/avd.htm
- Inland Revenue Department. Stamp duty rates on property transactions, note (iii) on rounding up to the nearest $1. https://www.ird.gov.hk/eng/pdf/sd_pty_rates.pdf
- GovHK. Stamp Duty Rates: Scale 3 for non-residential property instruments from 26 February 2026. https://www.gov.hk/en/residents/taxes/stamp/stamp_duty_rates.htm
- Inland Revenue Department. Demand-side Management Measures for Residential Properties: SSD, BSD and the 7.5% Part 1 of Scale 1 rate from 28 February 2024. https://www.ird.gov.hk/eng/faq/dsmm.htm
- Inland Revenue Department. IRSD122, Late Stamping of Agreement and Assignment: 30-day time limits and penalties of 2, 4 and 10 times the duty. https://www.ird.gov.hk/eng/pdf/irsd122.pdf
- HKSAR Government. The 2026-27 Budget, paragraph 261(a): 6.5% on residential property above $100 million. https://www.budget.gov.hk/2026/eng/budget51.html
- HKSAR Government. The 2025-26 Budget, paragraph 228: the $100 duty threshold raised from $3 million to $4 million. https://www.budget.gov.hk/2025/eng/budget46.html
What can make this go out of date
- The AVD table, revised at the HK Budget (late February) and sometimes retrospectively (the 2026 change was passed on 20 May 2026 with effect from 26 February 2026); rates as at 26 Feb 2026, IRD table read 2026-10-02.
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