| 代價款額或價值
|
收費 |
| 超逾 |
不超逾 |
| |
$2,000,000
|
$100 |
| $2,000,000 |
$2,351,760 |
$100 + 超逾$2,000,000的款額的10%
|
| $2,351,760 |
$3,000,000 |
1.5% |
| $3,000,00 |
$3,290,320 |
$45,000 + 超逾$3,000,000的款額的10%
|
| $3,290,320 |
$4,000,000 |
2.25% |
| $4,000,000 |
$4,428,570 |
$90,000 + 超逾 $4,000,000 的款額的10% |
| $4,428,570 |
$6,000,000 |
3% |
| $6,000,000 |
$6,720,000 |
$180,000 + 超逾 $6,000,000 的款額的10% |
| $6,720,000 |
|
3.75% |
|
|
例1
樓價：$3,150,000須繳付的印花稅如下︰
$45,000 + 10% x（$3,150,000–$3,000,000）= $60,000
|