Who pays the stamp duty in Hong Kong? And how much is paid?

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July 25, 2025

July 25, 2025

The purchaser and seller are both responsible for paying the stamp duty. However, the purchaser will usually contract to pay the stamp duty in full.

The table below shows the stamp duty tax rate for commercial properties, after 20 November 2020. More details on the amount payable can be found here.

Amount or value of the consideration (whichever is the higher)	Stamp duty tax rate for non-residential properties
Exceeds $2,000,000	Does not exceed $2,000,000: $100
$2,351,760	$100 + 10% of excess over $2,000,000
$3,000,000	1.5%
$3,290,320	$45,000 + 10% of excess over $3,000,000
$4,000,000	2.25%
$4,428,570	$90,000 + 10% of excess over $4,000,000
$6,000,000	3%
$6,720,000	$180,000 + 10% of excess over $6,000,000
	3.75%