 |
 |
WSD 2824 5000
|
|
HK Electric 2887 3411
|
|
CLP 2678 2678
|
|
Towngas 2880 6988
|
|
PCCW 1000
|
|
ECTOM 2110 1288
|
|
ERB 2317 4567 |
|
|
|
 |
| On Sale or Transfer of Immovable Property in Hong Kong |
| Amount or value of the consideration |
Rate |
| Exceeds |
Does not exceed |
|
|
$4,000,000 |
$100 |
| $4,000,000 |
$4,323,780 |
$100 + 20% of excess over $4,000,000 |
| $4,323,780 |
$4,500,000 |
1.5% |
| $4,500,000 |
$4,935,480 |
$67,500 + 10% of excess over $4,500,000 |
| $4,935,480 |
$6,000,000 |
2.25% |
| $6,000,000 |
$6,642,860 |
$135,000 + 10% of excess over $6,000,000 |
| $6,642,860 |
$9,000,000 |
3.00% |
| $9,000,000 |
$10,080,000 |
$270,000 + 10% of excess over $9,000,000 |
| $10,080,000 |
$20,000,000 |
3.75% |
| $20,000,000 |
$21,739,120 |
$750,000 + 10% of excess over $20,000,000 |
| $21,739,120 |
|
4.25% |
| On Lease of Immovable Property in Hong Kong |
| Term |
Rate |
| Not defined or is uncertain |
0.25% x of the yearly or average yearly rent |
| Does not exceed 1 Year |
0.25% x of the total rent payable over the term of the lease |
| Exceeds 1 Year & Does not exceed 3 Year |
0.5% x of the yearly or average yearly rent |
| Exceeds 3 Years |
1% x of the yearly or average yearly rent |
|
 |
|
