Hong Kong Stamp Duty Calculator

Complete guide to Hong Kong stamp duty in 2025 and 2026

Stamp duty remains one of the most important transaction costs in a Hong Kong property purchase. The supplied schedule creates a sharp difference between a first-home Hong Kong permanent resident, an additional-home resident buyer, and a non-resident or corporate buyer.

At HK$8 million, a first-time Hong Kong permanent resident may sit around HK$240,000 of duty under Scale 1, while a non-resident may face AVD plus BSD totaling about HK$840,000. That gap is exactly why route-level modeling matters before offer stage and before completion funds are finalized.

What this route includes

The calculator focuses on three acquisition layers. First, it applies Ad Valorem Duty using either Scale 1 or Scale 2 depending on the buyer and property context. Second, it applies Buyer's Stamp Duty to the non-resident and company residential scenario. Third, it applies Additional AVD to a Hong Kong permanent resident buying a second or additional residential property.

AVD Scale 1 versus Scale 2

Scale 1 is the favorable schedule for a Hong Kong permanent resident buying a sole residential property. Scale 2 is the standard schedule used for commercial property and for residential situations outside that first-home case. Both scales include marginal relief ranges so the duty does not jump abruptly at bracket boundaries.

Marginal relief matters because a price just above a threshold should not create a disproportional tax cliff. The supplied schedule handles those ranges through fixed-duty or incremental formulas between major brackets.

BSD for non-residents and companies

Under the current content, BSD remains relevant for 2025 and 2026 but at a lower 7.5% rate rather than the earlier 15% regime. This route applies that BSD only to residential purchases by non-Hong Kong permanent residents and by companies.

Additional AVD for second-plus residential purchases

Hong Kong permanent residents buying another residential property are modeled here with Scale 2 plus an additional 7.5% surcharge. In practice, this is often the make-or-break budget item for investors and homeowners who are buying before selling an existing residence.

Commercial property treatment

Commercial and other non-residential property are simpler in this route. They use Scale 2 AVD only, with no BSD and no Additional AVD. That distinction makes commercial acquisitions materially more duty-efficient than residential acquisitions for many buyer profiles.

Timeline of policy change

Worked scenarios

A first-time Hong Kong permanent resident at HK$6 million is modeled around HK$150,000 under Scale 1. A non-resident buying HK$10 million of residential property is modeled at roughly HK$300,000 of Scale 2 AVD plus HK$750,000 of BSD, for about HK$1.05 million total duty. Commercial property at the same price point remains materially lighter because it avoids the residential surcharges.

How buyers legally reduce duty exposure

• Sell an existing residential property before acquiring another if you need to avoid the additional residential surcharge.
• Evaluate whether the transaction is genuinely commercial rather than residential where planning flexibility exists.
• Confirm whether later permanent-resident treatment could support a BSD refund application in the non-resident case.
• Coordinate purchase structure with counsel early, especially where companies or mixed-status co-buyers are involved.

Important assumptions and limits

This route is a planning tool. It assumes the chargeable value matches the entered purchase price and it uses the schedule exactly as supplied in your brief. Actual stamping treatment depends on the legal structure, agreement timing, buyer status, and any relief or refund rules that may apply.