Property Related Tax
Comprehensive property tax advisory in Hong Kong including stamp duty, Special Stamp Duty, Buyer's Stamp Duty, and tax planning for property investments.
Our Property Related Tax Services
Property Tax on Rental Income
- Advising on property tax obligations for owners of Hong Kong real property
- Calculating assessable value and claiming allowable deductions
- Advising on personal assessment elections to offset property tax against other income
- Managing property tax compliance for portfolios of multiple properties
- Handling IRD enquiries and assessments relating to property tax
Stamp Duty on Property Transactions
- Advising on Ad Valorem Stamp Duty rates and calculations for residential and non-residential property
- Structuring transactions to manage exposure to enhanced AVD rates
- Advising on exemptions and reliefs available to Hong Kong permanent residents
- Managing stamp duty compliance and adjudication processes
- Advising on the stamp duty implications of property transfers between related parties
Special Stamp Duty
- Advising on SSD exposure for residential property disposals within the applicable holding periods
- Structuring acquisition and holding arrangements to manage SSD risk
- Advising on exemptions from SSD for specific categories of transactions
- Calculating SSD liabilities and managing payment obligations
Buyer's Stamp Duty
- Advising non-permanent residents and corporate buyers on BSD obligations
- Structuring acquisitions to manage or mitigate BSD exposure where legally available
- Advising on BSD exemptions and refund mechanisms
- Coordinating BSD planning with immigration and residency strategies
Tax Planning for Property Investments
- Advising on the tax implications of holding property directly versus through corporate structures
- Structuring property investment vehicles for tax efficiency
- Advising on the profits tax treatment of property trading versus investment holding
- Managing the tax aspects of property development and redevelopment projects
- Advising on cross-border property investment structures involving Hong Kong entities
Developer Tax Issues
- Advising property developers on profits tax treatment of development activities
- Structuring joint ventures and development agreements for tax efficiency
- Managing the tax treatment of pre-sale arrangements, deposits, and stage payments
- Advising on land premium deductibility and capital allowance claims
- Coordinating tax planning with regulatory and compliance requirements for development projects
Our Approach
Deep Property Market Knowledge
Integrated Tax Planning
Proactive Compliance Management
Responsive Client Service
