物業買賣合約所徵收的印花稅（釐印費）是多少？

30/05/2016 RCPHK 工商舖投資

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	稅率
	$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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李先生 Tommy Li
帝城地產
Tel: 69992393
tommyli@rcphk.com
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