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Stamp Duty

Stamp Duty is a tax applied by the Government to any formal document which affects legal rights such as an assignment (sale), or lease of a property. Stamp Duty is shared equally between Landlord and Tenant, at the current rate of 0.25% of the total annual rent where the length of the lease is unspecified, or is of one year's duration or shorter, 0.5% of the total annual rent where the lease is between one and three years, and 1% of the total annual rent where the lease is for three years or longer.

Once a Tenancy Agreement has been signed by the Landlord and then stamped at the Stamp Office of the Inland Revenue Department, one copy is returned to the Tenant and the other is retained by the Landlord. This task is usually undertaken by the Landlord's solicitor, however, if requested by the Landlord, At Home will also be responsible for the stamping of the agreements.




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 Tel: +852 2819 8523   Fax: +852 2819 5460