(1) On Sale or Transfer of Immovable Property in Hong Kong

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 1 (Part 2)
Exceeds Does not exceed
    - $2,000,000 1.5%
$2,000,000 $2,176,470 $30,000 + 20% of excess over $2,000,000
$2,176,470 $3,000,000 3%
$3,000,000 $3,290,330 $90,000 + 20% of excess over $3,000,000
$3,290,330 $4,000,000 4.5%
$4,000,000 $4,428,580 $180,000 + 20% of excess over $4,000,000
$4,428,580 $6,000,000 6%
$6,000,000 $6,720,000 $360,000 + 20% of excess over $6,000,000
$6,720,000 $20,000,000 7.5%
$20,000,000 $21,739,130 $1,500,000 + 20% of excess over $20,000,000
$21,739,130    - 8.5%

Computation: https://www.ird.gov.hk/eng/ese/sd_comp/sdpt_avd_2014.htm

(2) On Lease of Immovable Property in Hong Kong

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

(3) On Transfer of Hong Kong Stock

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.)