On Sale or Transfer of Immovable Property in Hong Kong Amount or value of the consideration Rate Exceeds Does not exceed   $3,000,000 $100 $3,000,000 $3,528,240 $100 + 10% of excess over $3,000,000 $3,528,240 $4,500,000 1.5% $4,500,000 $4,935,480 $67,500 + 10% of excess over $4,500,000 $4,935,480 $6,000,000 2.25% $6,000,000 $6,642,860 $135,000 + 10% of excess over $6,000,000 $6,642,860 $9,000,000 3.00% $9,000,000 $10,080,000 $270,000 + 10% of excess over $9,000,000 $10,080,000 $20,000,000 3.75% $20,000,000 $21,739,120 $750,000 + 10% of excess over $20,000,000 $21,739,120 4.25% On Lease of Immovable Property in Hong Kong Term Rate Not defined or is uncertain 0.25% x of the yearly or average yearly rent Does not exceed 1 Year 0.25% x of the total rent payable over the term of the lease Exceeds 1 Year & Does not exceed 3 Year 0.5% x of the yearly or average yearly rent Exceeds 3 Years 1% x of the yearly or average yearly rent