Hong Kong tenancy guide
Hong Kong Tenancy Stamp Duty
Check tenancy stamping deadlines, who arranges payment and an illustrative two-year rental calculation. Use official fee tools and keep the certificate.
Quick answer
IRD guidance requires tenancy stamping within 30 days of signing. Check the rent, term, copies and other consideration using the official service. Stamping and CR109 are separate requirements.
Before submitting
IRD requires tenancy stamping within 30 days after execution. Count from the actual signing date; a later commencement date does not extend that period. If it is already late, check the official penalty and remission process.
- Record the actual signing date and tenancy term.
- Prepare the agreed rent, changes, rent-free periods and other consideration.
- Confirm the parties’ payment-sharing arrangement and who will submit.
- Check the official calculation and retain the payment result and certificate.
A hypothetical two-year example
For a two-year agreement with fixed monthly rent of HK$15,000, no rent-free period or premium, the illustrative principal duty at 0.5% of annual rent is HK$900. One duplicate at HK$5 gives HK$905. This is an example, not a quotation for every two-year agreement; use the official assessment for the actual documents.
Late or unstamped documents
Use true dates when applying and check any penalty or remission process. An unstamped agreement has statutory restrictions on use as evidence in civil proceedings; this should not be simplified to “the tenancy does not exist”. Do not use a stamping issue as an automatic reason to stop paying rent.
Keep separate confirmations
Retain the stamp certificate with its agreement. A connected electronic workflow does not make stamping, CR109 submission and CR109 endorsement the same result. Renewal or a variation should be checked on its actual documents.
Compare the two checks
| Item | What to check |
|---|---|
| Duty calculation | Check the term, rent and applicable calculation. |
| Stamp certificate | Retain it with the matching agreement version. |
Frequently asked questions
Must the landlord pay all stamp duty?
The signatories have statutory liability; the parties may arrange how to share and make payment.
Does stamping certify that all terms are valid?
No. It is not certification of all contractual terms or signing authority.
What should I prepare for late stamping and a remission request?
Keep the signed agreement and true dates, a chronology of the delay and remedial action, and relevant supporting documents. Confirm the current channel, duty, penalty and remission arrangements with the Stamp Office. Do not alter the signing date or assume a request will be granted; retain submission evidence and the actual decision.
How should renewal or changed rent be checked for stamping?
Keep the renewal, variation or option documents, effective dates, term, rent schedule and existing stamp certificate. Check IRD guidance on the actual document or seek adjudication where appropriate, rather than assuming an old certificate covers the new rent or term. Review any applicable CR109 notification separately.
Sources and further reading
- IRD: tenancy stamp duty FAQs (Chinese)
- IRD: tenancy stamping guide IRSD119 (Chinese PDF)
- IRD: tenancy stamp duty calculator (Chinese)
- RVD: residential tenancy, CR109 and regulated tenancy FAQs (Chinese)
General Hong Kong tenancy information. Check current official requirements and obtain advice for your circumstances.