Hong Kong Buyer Stamp Duty (BSD) 2026 Calculator
Hong Kong levies 7.5% BSD on residential property bought by non-Permanent Residents and companies in addition to Ad Valorem Stamp Duty (AVD). Calculate the all-in stamp duty bill 2026 (source: ird.gov.hk).
| Property price | — |
| Ad Valorem Stamp Duty | — |
| Buyer's Stamp Duty | — |
| Total stamp duty | — |
| Effective rate | — |
What Is Buyer's Stamp Duty (BSD)?
BSD is a 7.5% surcharge on residential property purchases by non-Hong Kong Permanent Residents (non-HKPR) and all companies, regardless of HKPR director status. Introduced in October 2012 as a cooling measure to reduce mainland Chinese and corporate speculation in residential property. BSD is on TOP of Ad Valorem Stamp Duty (AVD), so non-HKPR buyers pay a combined 15% (post-2024 reforms) on residential property (source: ird.gov.hk/eng/tax/sda).
Who Pays BSD?
BSD applies to any person who is not an HKPR at the date of purchase — including foreign passport holders, mainland China residents without HK PR status, and HKPR holders' parents/siblings buying for them via gift structuring. Companies always pay BSD even if all shareholders are HKPRs. The only routine exemption is inter-family gifts between close relatives and certain estate transfers.
BSD Refund Eligibility
A non-HKPR who becomes a Permanent Resident within 36 months of the transaction can apply for a BSD refund, provided the property has been their only residence throughout. This is the most common refund scenario for foreign professionals on 7-year residency tracks. File the refund claim within 24 months of becoming HKPR.
2024 Stamp Duty Reform Impact
The February 2024 Budget abolished the Special Stamp Duty (SSD) and reduced AVD Scale 1 from 15% to a progressive flat scale ending at 4.25%. However, BSD was retained at 7.5% on non-HKPR and corporate buyers. As of 2026, BSD remains the primary cooling measure. Last updated: May 2026.
Source: ird.gov.hk/eng/tax/sda_bsd.htm — Buyer's Stamp Duty Rates and Exemptions