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Taxes & Duties

Documents & Persons Liable for Stamping

This article will tell you the types of documents and persons liable for stamp duty.

Methods of Stamping

To save your time, you can use the e-Stamping Service online to stamp property documents. Alternatively, you can submit an application to the Stamp Office for conventional stamping or for stamping property document by means of a stamp certificate. This article will tell you more on the different methods of stamping.

e-Stamping Service

You can submit a stamping application, make payment online and obtain a stamp certificate instantly.  The service applies only to instruments related to property transactions namely, agreement for sale, assignment and tenancy agreement.

Stamp Duty Rates

Stamp duty on document for the sale, transfer and lease of immovable property and transfer of Hong Kong stock are charged at different rates. Learn more about stamp duty rates here.

Time Limit for Stamping & Deferring Payment of Stamp Duty on Residential Property Transactions

The time limit for stamping is different, depending on the type of the instruments.  It varies from 2 to 30 days. Besides, for residential property transactions, you can request deferral of payment and the maximum period of deferral is 3 years after the date of the earliest agreement. Learn more about these in this article.

Late Stamping & Omission to Stamp Document

A penalty will be payable for late stamping. However, under some circumstances, the penalty may be remitted. You can write to request for remission of the penalty. 

Validity of Unstamped Documents & Inadequate Consideration

No instruments chargeable with stamp duty shall be received in evidence in any proceedings unless they are duly stamped. Get more information on unstamped documents and inadequate consideration here.

Refund, Adjudication & Appeal against Assessment

You can apply for refund of stamp duty, or appeal against an assessment of the Collector of Stamp Revenue or request adjudication on specific instruments. Here you can obtain the details.

Last review date: September 2016