富景地產有限公司 Fullview Property Agency Limited

印花稅SSD,BSD,AVD

◆額外印花稅Special Stamp Duty (SSD)

由2010年11月20日起，除非有關交易獲豁免，或「額外印花稅」不適用於有關的交易，任何以個人或公司(不論在何地註冊)名義，在2010年11月20日或以後取得住宅物業，並在取得後24個月內(物業是在2010年11月20日或之後至2012年10月27日前取得)或36個月內(物業是在2012年10月27日或之後取得)將其轉售，均須繳交「額外印花稅」。 

With effect from 20 November 2010, unless the transaction is exempted from Special Stamp Duty (SSD) or SSD is not applicable, any residential property acquired on or after 20 November 2010, either by an individual or a company (regardless of where it is incorporated), and resold within 24 months (the property was acquired on or after 20 November 2010 and before 27 October 2012) or 36 months (the property was acquired on or after 27 October 2012), will be subject to SSD.

◎適用於在2010年11月20至2012年10月26日期間取得的住宅物業:

 If the property was acquired between 20 November 2010 and 26 October 2012,

◎適用於在2012年10月27日或以後取得的住宅物業:

If the property was acquired on or after 27 October 2012

◆買家印花稅Buyer's Stamp Duty (BSD)  

《2014年印花稅(修訂)條例》(“修訂條例”)已於2014年2月28日刊憲。根據該修訂條例，由2012年10月27日起，就住宅物業交易加徵「買家印花稅」。除非獲豁免，「買家印花稅」適用於2012年10月27日或之後就住宅物業所簽立的買賣協議或售賣轉易契。「買家印花稅」是在現有的從價印花稅及「額外印花稅」（如適用）之上，就住宅物業交易加徵的印花稅。
 

※所有有限公司，不論其股東和董事的居民身分，

    在2012年10月27日或以後取得住宅物業，均須繳納「買家印花稅」。
 

※非香港永久性居民於2012年10月27日或之後就住宅物業所簽立的

     買賣協議或售賣轉易契,須繳納「買家印花稅」
 

※「買家印花稅」是按物業交易的代價款額或物業市值(以 較高者為準)，       以 15 % 的稅率計算 。

The Stamp Duty (Amendment) Ordinance 2014 (Amendment Ordinance) was gazetted on 28 February 2014. Among others, the Amendment Ordinance imposes Buyer's Stamp Duty (BSD) on residential property transactions with effect from 27 October 2012. Unless the transaction is exempted from BSD, any agreement for sale or conveyance on sale for acquisition of any residential property executed on or after 27 October 2012 will be subject to BSD. BSD is charged on residential property transactions, on top of the existing ad valorem stamp duty and the special stamp duty, if applicable.
 

•  A limited company, regardless of the residency status of   its shareholders and directors, will be liable to BSD if it acquires a    residential property on or after 27 October 2012.

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•  The non-HKPR will be liable to BSD if any agreement for sale or   conveyance on sale for acquisition of any residential property  executed on or after 27 October 2012 will be subject to BSD.

• BSD is charged at 15% on the stated consideration or the market value of the property (whichever is the higher).

◆從價印花稅Ad valorem stamp duty ( AVD)

第1及第2標準稅率(Proposed new AVD rate)

◎住宅物業Residential Premises

◎住宅物業 Residential Premises 
任何在 2016年11月5日或以後簽立以買賣或轉讓住宅物業的文書，獲豁免的情況是取得有關物業的人為代表自己行事的香港永久性居民，而他/她在取得該住宅物業時，在香港沒有擁有任何其他住宅物業；在該等情況下，「從價印花稅」第2標準稅率將繼續適用。現時為轉換唯一住宅物業的香港永久性居民買家而設的退還部分稅款的機制亦會保留。

Any instrument executed on or after 5 November 2016 for the sale and purchase or transfer of residential property, unless specifically exempted or provided otherwise, A HKPR acquiring a residential property where he/she is acting on his/her own behalf and does not own any other residential property in Hong Kong at the time of acquisition will continue to be subject to AVD at Scale 2 rates.  The refund mechanism under the existing regime for HKPR buyer who changes his/her single residential property will also be retained.   The amendment will not affect transactions relating to non-residential properties either.  

◎非住宅物業  Non Residential  Premises

行政長官於2020年11月25日宣布藉《印花稅條例》的修訂，由2020年11月26日起撤銷非住宅物業雙倍從價印花稅。具體而言，《2020年印花稅(修訂)條例草案》(《條例草案》)建議將適用於某些處理非住宅物業的文書的從價印花稅稅率，由第1標準第2部稅率回復到第2標準稅率。待《條例草案》獲立法會制定成法律後，除另有規定外，任何在2020年11月26日或以後簽立以買賣或轉讓非住宅物業的文書的從價印花稅將會以第2標準稅率徵收。

On 25 November 2020, the Chief Executive announced the introduction of amendments to the Stamp Duty Ordinance to abolish the Doubled Stamp Duty on non-residential property transactions with effect from 26 November 2020.  Specifically, the Stamp Duty (Amendment) Bill 2020 (the Bill) proposes to revert the AVD rates on certain instruments dealing with non-residential property from the rates under Part 2 of Scale 1 to the rates under Scale 2.  Subject to the enactment of the Bill by the Legislative Council (LegCo), unless otherwise provided, any instrument executed on or after 26 November 2020 for the sale and purchase or transfer of non-residential property will be subject to AVD at the rates under Scale 2.