| 代價款額/價值或物業價值 |
印花稅 |
| 超逾 |
不超逾 |
|
| |
$2,000,000 |
1.5% |
| $2,000,000 |
$2,176,470 |
$30,000+超逾$2,000,000的款額的20% |
| $2,176,470 |
$3,000,000 |
3% |
| $3,000,000 |
$3,290,330 |
$90,000+超逾$3,000,000的款額的20% |
| $3,290,330 |
$4,000,000 |
4.5% |
| $4,000,000 |
$4,428,580 |
$180,000+超逾$4,000,000的款額的20% |
| $4,428,580 |
$6,000,000 |
6% |
| $6,000,000 |
$6,720,000 |
$360,000+超逾$6,000,000的款額的20% |
| $6,720,000 |
$20,000,000 |
7.5% |
| $20,000,000 |
$21,739,130 |
$1,500,000+超逾$20,000,000的款額的20% |
| 超逾 $21,739,130 |
|
8.5% |
|
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