Stamp Duty Advisory Specialist

Stamp Duty in Hong Kong Can Cost More Than HK,000,000. Plan It Right.

Hong Kong's stamp duty regime is one of the most complex in Asia — with multiple overlapping duties that can add up to 30% of a property's value. A single mis-declaration of residency status or poorly timed transaction can cost HK0,000–HK,500,000 in avoidable duties. Our HKICPA advisors ensure you pay what you must — and not a cent more.

HKICPA 등록 24시간 응답 고정 수수료 제도 100% 기밀 유지
무료 상담 받기
15% BSD for non-HK-PR buyers
HK0K BSD error recovered (case)
HK0K SSD planning saving achieved

Stamp Duty Advisory Specialist

Hong Kong's stamp duty regime is one of the most complex in Asia — with multiple overlapping duties that can add up to 30% of a property's value. A single mis-declaration of residency status or poorly timed transaction can cost HK0,000–HK,500,000 in avoidable duties. Our HKICPA advisors ensure you pay what you must — and not a cent more.

⚠️

⚠ Non-HK-PR Buyers Pay an Extra 15% BSD. Declare Your Status Correctly.

Non-Hong Kong permanent residents pay BSD at 15% on top of AVD when purchasing any residential property. For a typical HKM flat, BSD alone is HK,200,000. Incorrectly declaring HK-PR status when purchasing under Scale 2 — when you own another residential property — constitutes a mis-declaration with severe penalties. Company-owned properties always pay BSD at 15% regardless of the director's residency status.

주요 고민

다음과 같은 세무 문제로 어려움을 겪고 계신가요?

Residency Status Mis-Declaration

Declaring yourself a first-time buyer under Scale 2 when you or your spouse already own HK residential property triggers Scale 1 assessment with severe penalties.

⚠ Risk: Scale 1 vs Scale 2 difference on HKM property = HK.1M+

Purchasing via a Company — Missing 15% BSD

Company-owned residential property attracts 15% BSD in addition to AVD — regardless of the shareholder's personal residency status. Many investors are unaware.

⚠ Risk: 15% BSD on HKM flat = HK0,000 unexpected

Selling Within 24 Months — SSD Not Planned

Life events sometimes force a sale within 24 months. SSD at 10% on a HKM property is HK0,000. Early-stage planning can prevent or mitigate this.

⚠ Risk: HK0,000 SSD on HKM property sold at month 18

Spousal Transfer Without Advice

Transferring property between spouses to reset first-time buyer status can trigger full AVD plus penalties if not structured correctly under the Stamp Duty Ordinance.

⚠ Risk: Unexpected AVD assessment plus penalties
대상

이런 분께 적합합니다

First-time home buyers

Navigating Scale 2 duty correctly, confirming eligibility, avoiding declarations that could trigger Scale 1 assessment, and understanding BSD exemptions.

Upgraders & second property buyers

Scale 1 AVD applies to your next purchase — but careful timing and transaction structuring can manage the duty burden significantly.

Overseas buyers & expats

BSD at 15% is a significant consideration. We advise on whether obtaining HK permanent residency before purchase is feasible and model total duty costs.

Property investors (multiple properties)

SSD holding period planning, AVD Scale 1 cost modelling for each acquisition, and structuring advice for portfolios.

서비스 항목

서비스 내용

Pre-Transaction Duty Calculation

Before you sign any Agreement for Sale, we calculate the exact stamp duty payable under all applicable heads — AVD, BSD, and SSD.

Done within 24 hours for urgent transactions

Residency Status & Eligibility Review

We review your residency status, existing property ownership, and spousal positions to determine your correct duty classification.

Critical for any buyer claiming Scale 2 or BSD exemption

Ownership Structure Advice

Individual vs joint, company vs personal, trust structures — we model stamp duty implications of each for your specific transaction.

Modelled before agreement signing — impossible to change after

SSD Holding Period Planning

We calculate exact SSD liability at each possible sale date and advise whether delaying beyond the 24-month threshold is financially advantageous.

Exact SSD calculation at every possible exit date

Stamp Duty Remission Applications

Where duty has been incorrectly assessed or a remission ground exists, we prepare and submit a formal remission application to the Collector of Stamp Revenue.

Average remission recovery: HK0,000–HK0,000
진행 절차

간단하고, 효율적이며, 전문적인 서비스

1

Pre-Transaction Consultation (Before Signing)

Before you sign any Agreement for Sale, we review property details, residency/ownership status, and proposed transaction structure to calculate all applicable duties.

2–4 weeks before signing
2

Duty Calculation & Scenario Modelling

We calculate stamp duty under all scenarios — different ownership structures, transaction timings, and exit assumptions — and present a clear total cost table.

24–48 hours
3

Declaration Preparation & Documentation

We prepare all required statutory declarations for the Stamp Office — residency, first-time buyer, BSD exemption claims — with accurate supporting documentation.

5 working days
4

Assessment & Remission (Where Applicable)

We submit documentation to the Stamp Office, manage the assessment process, and file remission applications where the assessed duty exceeds what is legally correct.

Ongoing to resolution
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고객 성공 사례

실제 고객을 위한 실질적인 성과

Case Study

First-Time Buyer — Incorrectly Assessed BSD Remission

HK0,000 절감액
  • HK permanent resident purchasing first property at HK.5M
  • Stamp Office assessed BSD at 15% due to overseas family trust interest
  • Technical representation: overseas property not "residential property" under HK definition
"The Stamp Office's initial assessment seemed definitive. TAX.hk's expertise saved HK0,000 I thought was lost."
C
인증된 고객 Case Study
Case Study

Property Investor — SSD Planning on 18-Month Exit

HK0,000 절감액
  • HKM flat purchased 16 months prior, planned sale at month 18
  • SSD at 10% = HK0,000 would eliminate entire capital gain
  • Advised to delay 8 months past 24-month threshold — SSD drops to zero
"TAX.hk showed me 8 more months would save HK0,000 — the best 8-month wait of my life."
C
인증된 고객 Case Study
★★★★★ 2,400+ 명 이상의 고객이 저희 팀을 신뢰합니다
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지금 바로 세무 전문가와 상담하세요

  • 30분 무료 초기 상담
  • 시니어 CPA가 담당합니다
  • 의무 없음 — 언제든 취소 가능
HKICPA 등록 24시간 이내 응답 의무 없음
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홍콩 세무 전문 지식

저희 공인회계사들은 15년 이상의 홍콩 세무 경험을 보유하고 있으며, 세무국의 최신 업데이트를 항상 파악하고 있습니다.

투명한 고정 수수료

시간당 청구로 인한 예상치 못한 비용은 없습니다. 시작 전에 비용을 명확히 안내해 드립니다.

24시간 응답

모든 문의에 1영업일 이내에 답변드립니다. 긴급한 경우 4시간 이내에 처리합니다.

철저한 기밀 유지

모든 고객 정보는 엄격한 직업적 기밀 유지 의무에 따라 관리됩니다.

자주 묻는 질문

자주 묻는 질문

궁금증에 대한 빠른 답변

A Hong Kong permanent resident purchasing their first residential property pays AVD at Scale 2 rates — ranging from HK0 on properties up to HKM to 4.25% on properties above HK.739M. BSD does not apply to HK-PR first-time buyers. SSD does not apply at purchase (only on resale within 24 months).
Buyer's Stamp Duty is a flat 15% duty payable on residential property purchases by non-Hong Kong permanent residents and all companies (regardless of incorporation jurisdiction). BSD is payable on top of AVD. For a HKM flat purchased by a non-HK-PR, BSD alone is HK,200,000.
Special Stamp Duty applies when residential property is resold within 24 months of acquisition. Under post-October 2023 rules: 10% if sold within 24 months. After 24 months, SSD no longer applies. SSD is calculated on the higher of the sale price or market value.
Yes — HK permanent residents purchasing their first residential property are exempt from BSD. You must have obtained HK-PR status before the date of the Agreement for Sale. The stamp duty saving can be HK0,000–HK,000,000 on typical HK properties.
No. Commercial and non-residential properties are not subject to BSD or SSD. Commercial property has its own AVD scale with typically lower rates. Lease stamp duty also applies to commercial leases at approximately 0.25% per annum of annual rent.

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