Any instrument executed on or after 26 November 2020 for the sale and purchase or transfer of non-residential property will be subject to AVD at the rates under Scale 2.
Applicable to instruments of non-residential property executed on or after 23 February 2013
| Amount or value of the consideration (whichever is the higher) |
Rates at Scale 2 | |
| Exceeds | Does not exceed | |
| - | $2,000,000 | $100 |
| $2,000,000 | $2,351,760 | $100 + 10% of excess over $2,000,000 |
| $2,351,760 | $3,000,000 | 1.5% |
| $3,000,000 | $3,290,320 | $45,000 + 10% of excess over $3,000,000 |
| $3,290,330 | $4,000,000 | 2.25% |
| $4,000,000 | $4,428,570 | $90,000 + 10% of excess over $4,000,000 |
| $4,428,570 | $6,000,000 | 3% |
| $6,000,000 | $6,720,000 | $180,000 + 10% of excess over $6,000,000 |
| $6,720,000 | $20,000,000 | 3.75% |
| $20,000,000 | $21,739,130 | $750,000 + 10% of excess over $20,000,000 |
| $21,739,120 | - | 4.25% |
Examples of calculating AVD https://www.ird.gov.hk/eng/faq/avdexample.htm
Stamp duty is calculated at rates which vary with the term of the lease as follows:
| Term | Rate | |
| Not defined or is uncertain | 0.25% x of the yearly or average yearly rent (Note 1) | |
| Exceeds | Does not exceed | |
| 1 year | 3 years | 0.5% x of the yearly or average yearly rent (Note 1) |
| 3 years | - | 1% x of the yearly or average yearly rent (Note 1) |
| $2,176,470 | $3,000,000 | 3% |
| Key money, construction fee etc. mentioned in the lease | 4.25% of the consideration if rent is also payable under the lease. Otherwise, same duty as for a sale of immovable property | |
| Duplicate or counterpart | $5 each | |
Stamp Duty Computation (Landed Properties) – Tenancy Agreement: https://www.ird.gov.hk/eng/ese/sd_comp/sdta.htm
With effect from 1 September 2001, stamp duty on sale or purchase of any Hong Kong stock is charged at rate which vary with the amount or value of the consideration as follows:
| Nature of Document | Rate |
| Contract Note for sale or purchase of any Hong Kong stock | 0.1% of the amount of the consideration or of its value on every sold note and every bought note |
| Transfer operating as a voluntary disposition inter vivos | $5 + 0.2% of the value of the stock |
| Transfer of any other kind | $5 |
Sources: https://www.gov.hk/en/residents/taxes/stamp/stamp_duty_rates.htm
(Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.)
