Share-transfer stamp duty
For an ordinary Hong Kong share sale from 17 November 2023: use the higher of consideration and share value, with bought/sold notes and transfer instruments shown separately.
Calculation method and scope
Use the higher of consideration and value. Apply 0.1% to each bought and sold note, round each duty up to a whole Hong Kong dollar, then add HK$5 per transfer instrument. For ordinary sales for consideration; excludes gifts, intra-group exemptions, late penalties, special transactions and service fees. IRD determines valuation and assessment.
Calculations run in this browser; the entered data is not submitted to the website.
Questions about the result
Does the value mean the whole company?
Enter the value of the shares transferred in this transaction, compared with their consideration. Do not mix whole-company value with a partial-share price or assume book net assets always establish the applicable value.
Why is the duty rounded up?
Duty on each bought and sold note is calculated separately and any fraction of a dollar rounded up. Transfer-instrument duty is then added. Rounding only after combining both sides can produce a different, incorrect amount.
Does the calculator cover gifts or intra-group transfers?
No. Gifts, exemptions and special transactions require different treatment. A zero consideration does not establish that no duty is due; confirm the transaction, relationship and valuation with the professional handling the transfer.