從價印花稅(22Feb2023生效)
- 目前各項住宅物業需求管理措施（俗稱「辣招」）維持不變
- 調整買賣或轉讓住宅及非住宅物業須繳付的從價印花稅（第2標準稅率）稅階，以減輕一般家庭購置自住物業（特別是中小型單位）的負擔，即日生效
| 代價款額或價值 [以較高者為準] | 稅率 |
|---|---|
| 不超過$3,000,000 | $100 |
| $3,000,001至$3,528,240 | $100＋超出$3,000,000的款額的10% |
| $3,528,241至$4,500,000 | 1.5% |
| $4,500,001至$4,935,480 | $67,500＋超出$4,500,000的款額的10% |
| $4,935,481至$6,000,000 | 2.25% |
| $6,000,001至$6,642,860 | $135,000＋超出$6,000,000的款額的10% |
| $6,642,861至$9,000,000 | 3.00% |
| $9,000,001至$10,080,000 | $270,000＋超出$9,000,000的款額的10% |
| $10,080,001至$20,000,000 | 3.75% |
| $20,000,001至$21,739,120 | $750,000＋超出$20,000,000的款額的10% |
| $21,739,121或以上 | 4.25% |
| 物業價值 | 稅階調整前 須繳付的從價 印花稅 | 稅階調整後 須繳付的從價 印花稅 | 相差 |
|---|---|---|---|
| $4,000,000 | $90,000 | $60,000 | 🡇$30,000 |
| $5,000,000 | $150,000 | $112,500 | 🡇$37,500 |
| $6,500,000 | $230,000 | $185,000 | 🡇$45,000 |
| $8,000,000 | $300,000 | $240,000 | 🡇$60,000 |
| $11,000,000 | $412,500 | $412,500 | 沒有差別 |
（以上是財政司司長陳茂波22Feb2023財政預算案）
