物業買賣合約所徵收的印花稅(釐印費)是多少?

搜尋各區工商舖資訊 (輸入: 地區、大廈)

物業編號:RCPHK260

正式買賣合約必須於以下期限內加蓋印花: i) 簽署臨時買賣合約後 30 天內; ii) 簽署正式買賣合約後 30 天內(如正式買賣合約是緊接著臨時買賣合約後14 天內簽署)。買方律師會負責安排加蓋印花。

印花稅稅率按照物業的買賣價而釐訂,表列如下:

物業的買賣價/樓價 稅率
超過 不超過
$2,000,000 $100
$2,000,000 $2,351,760 $100 + 超過$2,000,000的款額的10%
$2,351,760 $3,000,000 1.5%
$3,000,000 $3,290,320 $45,000 + 超過$3,000,000的款額的10%
$3,290,320 $4,000,000 2.25%
$4,000,000 $4,428,570 $90,000 +超過$4,000,000的款額的10%
$4,428,570 $6,000,000 3%
$6,000,000 $6,720,000 $180,000 +超過$6,000,000的款額的10%
$6,720,000 3.75%


舉例

某一住宅單位的買賣價是 $3,200,000 , 就正式買賣合約所徵收的印花稅是:
$45,000 +超過$3,000,000的款額的10%
= $45,000 + $200,000的10%
= $65,000

欲知更多有關印花稅的資料,可瀏覽稅務局的網頁

 

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