Does Hong Kong have stamp duty for Hong Kong stocks?
Mia Morrison
Updated on March 18, 2026
Does Hong Kong have stamp duty for Hong Kong stocks?
The above stamp duty rates apply with effect from 1 August 2021….Increasing the rate of ad valorem stamp duty chargeable on transactions of Hong Kong stock.
| Nature of Document | Stamp Duty |
|---|---|
| Transfer operating as a voluntary disposition inter vivos of Hong Kong stock | $5 + 0.26% of the value of the stock |
Does the seller pay stamp duty in Hong Kong?
Special Stamp Duty (SSD) Paid when selling property. Any properties resold within specific ‘holding periods’ shall be charged. Only applicable for residential properties acquired on or after 27 October 2012.
What is stamp duty share trading?
Stamp duty is a government tax in India on trading in stocks, currency derivatives and commodities. It is collected by the stockbroker for issuing stamped contract notes at the end of the day. The tax is collected for providing a stamped contract note to the traders at the end of the day.
Who pays the stamp duty on transfer of shares buyer or seller?
The buyer normally pays stamp duty on shares. If you are buying shares from a broker, they will absorb the cost of stamp duty within the share contract. For those individuals and businesses trading shares without a broker, it is your responsibility to calculate and pay the stamp duty within 30 days of the transaction.
Is Hong Kong VAT exempt?
See the territory summaries for more detailed information (e.g. exempt items, zero-rated items, items subject to a reduced rate, alternative schemes)….Standard VAT rates for WWTS territories.
| Territory | Standard VAT rate (%) |
|---|---|
| Hong Kong SAR (Last reviewed 05 July 2021) | NA |
| Hungary (Last reviewed 30 June 2021) | 27 |
What is stamp duty in Hong Kong?
Stamp duty is charged on transfer of Hong Kong stock by way of sale and purchase at 0.2% (before 1 August 2021) or 0.26% (on or after 1 August 2021) of the consideration (or the market value if it is higher) per transaction. Hong Kong stock is defined as stock the transfer of which must be registered in Hong Kong.
Who is responsible for paying stamp duty?
accountable person
The accountable person pays the Stamp Duty. In most cases, the accountable person is the person receiving the property. However, if the property is transferred, for example, as a gift, all parties to the instrument (written document) are accountable persons.
How is stamp duty calculated stocks?
Stamp Duty to be paid on the market value of the shares and debentures. Rate of Stamp Duty will be 0.005 % of the market value both for shares and debentures.
Is STT same for all brokers?
STT (Securirty Transation Tax) are government charges, these charges are same with every broker. In delivery, STT is charged two times once on buying and once on selling. while in intraday STT is charged on selling side only.
