Stamp Duty
Expert stamp duty advisory in Hong Kong covering ad valorem, special, buyer's, and new residential stamp duties, share transfers, relief, and adjudication.
Our Stamp Duty Services
Ad Valorem Stamp Duty
- Advising on AVD rates and calculations for residential and non-residential property transactions
- Advising on the enhanced AVD regime and its application to different categories of buyers
- Structuring transactions to manage AVD exposure within the bounds of the law
- Advising on the AVD implications of sub-sales, nominations, and confirmor transactions
- Managing AVD compliance for portfolio acquisitions and multi-property transactions
Special Stamp Duty
- Advising on SSD obligations for residential property disposed of within the applicable holding period
- Calculating SSD liabilities based on holding period, consideration, and applicable rates
- Advising on the exemptions from SSD for specific transaction types and circumstances
- Structuring holding arrangements to manage SSD risk on residential investments
- Advising on the interaction between SSD and other stamp duty charges
Buyer's Stamp Duty
- Advising non-Hong Kong permanent residents and corporate buyers on BSD obligations
- Calculating BSD liabilities and managing payment timelines
- Advising on BSD exemptions and the conditions for refund applications
- Structuring acquisitions to address BSD exposure where reliefs are available
- Coordinating BSD advice with immigration and residency planning for eligible individuals
New Residential Stamp Duty
- Advising on the application of NRSD to residential property transactions
- Calculating NRSD liabilities and managing compliance deadlines
- Advising on exemptions for Hong Kong permanent residents acting on their own behalf
- Advising on the interaction between NRSD and other demand-side stamp duty measures
- Managing refund applications where exemption conditions are subsequently met
Share Transfer Stamp Duty
- Advising on stamp duty obligations for transfers of Hong Kong stock
- Calculating duty on share transfers based on the higher of consideration and net asset value
- Advising on the stamp duty implications of share buybacks, redemptions, and cancellations
- Structuring corporate reorganisations to manage share transfer stamp duty
- Advising on the relief available for associated company transfers under the Stamp Duty Ordinance
Stamp Duty Relief, Adjudication, and Compliance
- Advising on available stamp duty relief provisions, including intra-group relief and associated company relief
- Preparing and filing adjudication applications with the Stamp Office
- Managing voluntary stamp duty arrangements and compliance reviews
- Advising on late stamping, penalties, and applications for relief from surcharges
- Representing clients in stamp duty disputes and appeals
- Advising on the stamp duty implications of trust arrangements and nominee holdings
Our Approach
Early and Integrated Planning
Precise Calculation and Compliance
Relief Maximisation
Dispute Resolution and Adjudication
