Stamp Duty

Short Description:

The Stamp Duty Ordinance imposes duty on certain types of instruments, which are mainly conveyance on sale, agreement for sale and lease of immovable property.


Quick Tips:

FAQ:

Q1: What should I put if the instrument is not chargeable with stamp duty?
A: Please specify "Nil" or " N.A.".

Q2: What should I put if the instrument is being/has been adjudicated?
A: Please specify "adjudicated".

Q3: What should I put if the agreement is subject to deferred payment of stamp duty?
A: Please specify "deferred".

Q4: What should I put if stamp duty is payable for both original instrument and counterpart instrument?
A: Please specify the amount of stamp duty for both original instrument and counterpart instrument.

Q5: Should stamp duty be paid in your department?
A: No. Matters relating to stamp duty are handled by the Stamp Office of the Inland Revenue Department. For enquires, please call 2594 3201.

Q6: Should registered instruments for which new stamp duty has been paid be registered again?
A: There is no such requirement in the Land Registration Ordinance. However, you may choose to register the instruments again should you so wish.

Q7: An Agreement for Sale and Purchase with the Stamp Certificate showing "Deferred Stamping has been registered. Can the subsequent Stamp Certificate showing full payment of stamp duty for the Agreement for Sale and Purchase be annexed together with the Stamp Certificate for the Assignment in lodging the Assignment for registration so that the public may be aware of the full payment of the stamp duty for the Agreement for Sale and Purchase?
A: For clarity purpose, it would be more proper to annex the Stamp Certificate to the subject instrument for re-registration or to register the stamp certificate alone. Nevertheless, the Land Registry, in the perspective of deeds registration, will not bar the attachment of such stamp certificate to the Assignment.

Q8: When an Agreement for Sale and Purchase is lodged for registration, the land register for the affected premises has not been created and no information on the official address can be obtained; therefore, no such information has been included in the Stamp Certificate for the Agreement. For the subsequent Assignment, will Land Registry accept registration of the same even though the official address is not stated in the Stamp Certificate?
A: Yes, provided that the premises affected are clearly identified in the Stamp Certificate. In such cases, it is optional to specify the official address.

   
Q9: Will the Land Registry proceed to register an instrument on the lodging party’s written confirmation/explanation that the instrument is not liable to stamp duty?
A: If the lodging party’s written confirmation/explanation is provided without any supporting evidence issued by the Stamp Office, the Land Registry will withhold the instrument from registration and refer the same to the Stamp Office for advice. If the Stamp Office advises that the instrument is chargeable with stamp duty, the lodging party should withdraw the instrument from registration and lodge the duly stamped instrument for registration under a fresh memorial number. You may refer to Land Registry Circular Memorandum No. 4/09 for details. (Note: Since the enactment of Stamp Duty (Amendment) (No. 2) Ordinance 2014, agreements for sale of non-residential properties are also chargeable with stamp duty.)