樓宇買賣印花稅 **第一個住宅物業** | |||
代價款額/價值或物業價值 | 印花稅 | ||
超逾 | 不超逾 | ||
$2,000,000 | $100 | ||
$2,000,000 | $2,351,760 | $100+超逾$2,000,000的款額的10% | |
$2,351,760 | $3,000,000 | 1.5% | |
$3,000,000 | $3,290,320 | $45,000+超逾$3,000,000的款額的10% | |
$3,290,320 | $4,000,000 | 2.25% | |
$4,000,000 | $4,428,570 | $90,000+超逾$4,000,000的款額的10% | |
$4,428,570 | $6,000,000 | 3.00% | |
$6,000,000 | $6,720,000 | $180,000+超逾$6,000,000的款額的10% | |
$6,720,000 | $20,000,000 | 3.75% | |
$20,000,000 | $21,739,120 | $750,000+超逾$20,000,000的款額的10% | |
超逾 $21,739,120 | 4.25% | ||
樓宇買賣印花稅**非住宅物業** 代價款額/價值或物業價值 印花稅 超逾 不超逾 $ 2,000,000 100美元 $ 2,000,001 $ 2,351,760 $ 100 +超逾$ 2,000,000的款額的10％ $ 2,351,761 $ 3,000,000 1.5％ $ 3,000,000 $ 3,290,320 $ 45,000 +超逾$ 3,000,000的款額的10％ $ 3,290,321 $ 4,000,000 2.25％ $ 4,000,000 $ 4,428,570 $ 90,000 +超逾$ 4,000,000的款額的10％ $ 4,428,571 $ 6,000,000 3.00％ $ 6,000,000 $ 6,720,000 $ 180,000 +超逾$ 6,000,000的款額的10％ $ 6,720,001 $ 20,000,000 3.75％ $ 20,000,001 $ 21,739,120 $ 700,000 +超逾$ 20,000,000的款額的10％ 超逾$ 21,739,121 4.25％