• Service: Tax
  • Type: Publication series, Regulatory update
  • Date: 1/8/2013

Stamp Duty (Amendment) Bill 2012 introduced to give effect to Buyers Stamp Duty for residential properties 

Hong Kong Tax Alert - Issue 1, January 2013


The Bill proposes to introduce a Buyer’s Stamp Duty (BSD) at a flat rate of 15 percent for residential properties acquired by companies and persons who are not Hong Kong permanent residents (HKPR). BSD will be in addition to the existing stamp duty and Special Stamp Duty (SSD) if applicable. The Bill also extends the application of SSD and adjusts the rates of SSD.

Hong Kong Tax Alert
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