What is Ad Valorem Duty in Hong Kong?

Ad Valorem Duty (AVD) is the main stamp duty on property purchases, charged on a tiered Scale 2 schedule. It is a flat HK$100 for prices up to HK$3 million and rises through bands to 4.25% for properties above roughly HK$21.7 million, with smoothing zones between bands.

When does Buyer's Stamp Duty apply?

Buyer's Stamp Duty (BSD) of 15% applies when the purchaser is not a Hong Kong permanent resident, or is a company. It is charged on top of the AVD, so a non-resident buyer pays the AVD plus an extra 15% of the price. Permanent-resident first homes are exempt from BSD.

What is Special Stamp Duty?

Special Stamp Duty (SSD) discourages quick flipping. If you resell within the holding period it adds 20% for a sale within 6 months, 15% within 12 months and 10% within 24 months. Hold beyond the period and no SSD applies.

Have Hong Kong stamp duties changed recently?

Yes. The government has relaxed several cooling measures, including cutting the SSD holding period and removing some non-resident surcharges. This tool exposes toggles so you can match the current rules, but always confirm the latest position with the Inland Revenue Department.

Does this include legal fees or agency commission?

No. It estimates the stamp duties only. Solicitor's fees, estate agent commission (commonly around 1% of price) and registration charges are separate and excluded, so budget those on top of the duty figure shown.

Hong Kong Stamp Duty / Transfer Tax Calculator

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A Hong Kong stamp duty calculator that breaks a property purchase into its three transfer-tax components: Ad Valorem Duty (AVD) on the Scale 2 bands, Buyer’s Stamp Duty (BSD) of 15% for non-permanent residents, and Special Stamp Duty (SSD) on quick resales. It shows each part and the effective rate.

How it works

AVD (Scale 2) is tiered. It is a flat HK$100 up to HK$3m, then steps up through bands (1.5%, 2.25%, 3%, 3.75%) with marginal smoothing zones between them, reaching 4.25% above about HK$21.7m. The calculator applies the band that matches your price.

total = AVD + BSD + SSD
BSD   = 15% of price        (non-permanent-resident / company buyers)
SSD   = 20% / 15% / 10%     (resale within 6 / 12 / 24 months)

BSD stacks on top of AVD for non-resident buyers. SSD only applies if you resell inside the holding period; hold longer and it falls away. The effective rate is the combined duty divided by the price.

Example and notes

An 8,000,000 HKD flat bought by a HK permanent resident with no resale: AVD is HK$300,000 (3.75% band), no BSD, no SSD — a total of HK$300,000, an effective rate of about 3.75%. Add the non-resident flag and BSD adds another HK$1,200,000.

Cooling measures have been relaxed in recent reforms, so confirm the current SSD period and any surcharges with the Inland Revenue Department. Legal fees and agency commission are excluded. All figures are calculated locally in your browser.