印花稅稅率按照物業的買賣價而釐訂,表列如下:
物業的買賣價/樓價 | 稅率 | |
超過 | 不超過 | |
$2,000,000 | $100 | |
$2,000,000 | $2,351,760 | $100 + 超過$2,000,000的款額的10% |
$2,351,760 | $3,000,000 | 1.5% |
$3,000,000 | $3,290,320 | $45,000 + 超過$3,000,000的款額的10% |
$3,290,320 | $4,000,000 | 2.25% |
$4,000,000 | $4,428,570 | $90,000 +超過$4,000,000的款額的10% |
$4,428,570 | $6,000,000 | 3% |
$6,000,000 | $6,720,000 | $180,000 +超過$6,000,000的款額的10% |
$6,720,000 | — | 3.75% |
舉例
某一住宅單位的買賣價是 $3,200,000 , 就正式買賣合約所徵收的印花稅是:
$45,000 +超過$3,000,000的款額的10%
= $45,000 + $200,000的10%
= $65,000