Stamp Duty Planning Specialist

Hong Kong Property Stamp Duty — AVD, BSD & SSD Planning Guide

Stamp duty is often the largest transaction cost in Hong Kong property purchases — potentially exceeding 30% of the purchase price for non-PR buyers. Strategic pre-purchase planning, BSD refund applications, and careful timing can dramatically reduce this cost.

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15% Buyer's Stamp Duty for non-PR/company buyers
4.25% Maximum Ad Valorem Duty on residential
20% SSD on resale within 6 months of purchase

Stamp Duty Planning Specialist

Stamp duty is often the largest transaction cost in Hong Kong property purchases — potentially exceeding 30% of the purchase price for non-PR buyers. Strategic pre-purchase planning, BSD refund applications, and careful timing can dramatically reduce this cost.

⚠️

⚠ Stamp Duty Decisions Are Irrevocable After Signing PASP

Stamp duty planning must be done before you sign the Provisional Agreement for Sale and Purchase (PASP). Once signed, the duty chargeable is fixed based on the buyer's status at that point. Restructuring after signing — to save stamp duty — will itself trigger stamp duty on the property transfer.

よくあるお悩み

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Buyer's Stamp Duty (BSD) Exposure

BSD at 15% applies to any company buying residential property AND to non-HKPR individuals. On a HKD 10M flat, BSD alone is HKD 1.5M. Pre-purchase structure analysis is essential for all non-PR buyers.

⚠ Risk: No planning → HKD 1.5M+ wasted on avoidable BSD

Ad Valorem Duty (AVD) Rates

HKPR first-time buyers pay AVD at lower Scale 2 rates (ranging from HKD 100 to 4.25%). Second property buyers pay Scale 1 rates which are significantly higher. Managing property count matters.

⚠ Risk: Scale 1 vs Scale 2 difference → tens of thousands of extra stamp duty

Special Stamp Duty (SSD)

SSD applies at 10–20% if you sell residential property within 3 years of purchase. For investors with a 2–3 year investment horizon, SSD can eliminate the entire gain. Exit timing is critical.

⚠ Risk: Sale within SSD window → 10-20% of sale price paid in SSD

BSD Refund Opportunities

Non-HKPR buyers who subsequently obtain HKPR status within defined periods can apply for BSD refunds. Many eligible buyers miss this opportunity due to lack of awareness.

⚠ Risk: Not filing refund application → losing back HKD 1.5M+ entitlement
対象者

対象となるお客様

First-time homebuyers

HKPR individuals purchasing their first residential property.

Non-HKPR buyers

Expats, mainlanders, and overseas investors buying HK residential property.

Company property buyers

Companies and trusts considering property purchases subject to BSD.

BSD refund applicants

Former non-PR buyers who have since obtained HKPR status and paid BSD.

サービス内容

サービス内容

Pre-Purchase Stamp Duty Analysis

Compute total stamp duty payable under different buyer status and ownership structure scenarios before you commit.

AVD Scale 1 vs 2, BSD and SSD analysis

BSD Refund Applications

Prepare and submit BSD refund applications for eligible buyers who have subsequently become HKPR.

Stamp Office submission with full supporting documentation

SSD Exit Timing Advisory

Advise on the optimal timing of property disposals to fall outside SSD windows and minimise duty.

SSD window tracking for your portfolio

Stamp Duty Returns & Payment

Prepare, adjudicate, and stamp all property instruments within statutory deadlines to avoid penalties.

PASP and ASP stamping within 30-day deadline
ご利用の流れ

シンプル・効率的・プロフェッショナル

1

Buyer Status Assessment

Confirm HKPR status, existing property holdings, and corporate buyer status.

1 day
2

Duty Calculation

Compute all applicable duties (AVD, BSD, SSD) for proposed transaction structure.

1 day
3

Structure Optimisation

Identify legal duty-minimisation strategies available for your specific circumstances.

1-2 days
4

Completion & Stamping

Prepare instruments and attend to Stamp Office adjudication and payment within deadlines.

At completion
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実際のクライアントへの実績

Case Study

Expat buyer — BSD refund after obtaining HKPR

HKD 1,350,000 節約額
  • HKD 9M residential purchase in 2022
  • BSD paid at 15%: HKD 1,350,000
  • HKPR obtained in 2024
  • Refund application submitted and approved
"The refund application took 3 months but we got the full HKD 1.35M back."
C
確認済みクライアント Case Study
Case Study

Investor portfolio — SSD window management

HKD 560,000 節約額
  • 3 residential properties approaching SSD expiry
  • Coordinated disposal timing to exit SSD window
  • Sales completed month 37, 38, 40
  • SSD fully avoided on all three units
"Waiting 2 extra months saved HKD 560,000."
C
確認済みクライアント Case Study
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よくある質問

よくある質問

ご質問への迅速な回答

It depends entirely on your status and history. A HKPR buying their first residential property pays AVD Scale 2: HKD 67,500 (on the first HKD 2M) + higher tranches, total approximately HKD 225,000 (2.25%). A HKPR buying a second property pays AVD Scale 1: HKD 425,000 (4.25%). A non-HKPR or company buyer additionally pays BSD of 15% = HKD 1,500,000, totalling up to HKD 1,925,000. The difference between first PR buyer and non-PR buyer is approximately HKD 1.7M.
BSD at 15% of the purchase price is payable by: (1) any non-Hong Kong Permanent Resident purchasing residential property; and (2) any company (regardless of whether directors/shareholders are HKPRs) purchasing residential property. BSD was introduced in October 2012 to curb property speculation. Commercial property is not subject to BSD.
Yes, if you paid BSD as a non-HKPR individual and subsequently become a HKPR within a defined period while not owning any other HK residential property, you can apply to the Stamp Office for a refund of the BSD paid. The refund application must be submitted promptly — seek advice as soon as you obtain PR status. There is no time limit specified in the ordinance but applications should be made without delay.
SSD applies to residential property resold within 3 years of acquisition: 20% if sold within 6 months, 15% if sold in months 7–12, and 10% if sold in months 13–36. SSD is charged on the higher of the consideration or market value. To avoid SSD, you must hold the property for more than 36 months (3 years) from the date of acquisition (i.e., from the PASP date, not completion date).
Commercial property is subject to AVD at up to 4.25% but is NOT subject to BSD or SSD. This makes commercial property significantly cheaper in stamp duty terms for non-HKPR buyers and companies — a key reason many investors prefer commercial property. However, the total consideration including fitting-out costs may be included in the dutiable value in some cases.
Transfers between spouses (in the context of marriage or specified family arrangements) are exempt from AVD if certain conditions are met. Transfers to adult children or other family members are fully dutiable and may also trigger SSD if within the relevant window. Any arrangement specifically designed to avoid stamp duty is closely scrutinised by the Stamp Office and may be challenged under anti-avoidance provisions.

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関連サービス

Property Holding Structure Advisor Property Investors & Family Offices
Property Trading & Flip Tax Specialist Property Traders & Frequent Sellers
Commercial Property Tax Specialist Commercial Property Owners & Investors
Property Gift & Transfer Tax Specialist Property Owners Gifting to Family

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