政 府已決定將修訂《印花稅條例》， 調整「額外印花稅」
的稅率及延長有關的物業持有期， 並引入適用於香港永久性
居民以外的任何人士取得住宅物業的「買家印花稅」。
The Government has decided to amend the Stamp Duty Ordinance
(SDO) to adjust the rates and extend the coverage period in respect of the
existing Special Stamp Duty (SSD), and introduce a new Buyer’s Stamp
Duty (BSD) on residential properties acquired by any person except a
Hong Kong Permanent Resident (HKPR).
「買家印花稅」
「 買家印花稅」會在現有的從價印花稅及「額外印花稅」
(如適用) 之上對香港永久性居民以外的任何人士或公司取
得住宅物業的交易徵收， 以物業交易的代價或物業市價之估
值 (以較高者為準) 計算， 稅率劃一為15%。
以 上措施適用於所有在2012 年10 月27 日或之後取得的
住宅物業。
BSD
The BSD will be charged at a flat rate of 15% of the stated
consideration for the transactions or market value of all residential
property transactions, whichever is higher, on top of the existing ad
valorem stamp duty and SSD, if applicable, acquired by any person or
entity, except a HKPR.
The above measures are applicable to all residential properties
acquired on or after 27 October 2012.
