If the rental document is a rental agreement, it must also be registered with the land registry within 30 days of the date of execution, otherwise it will lose the priority provided for in the cadastre regulations (Cap.128 of the Laws of Hong Kong). A penalty is paid for the late stamp. However, in certain circumstances, the sentence may be imposed. You can write to request the annulment of the sentence. 6 The rental agreement shall mention the consideration, even if the rent must be paid after the lease. Otherwise, tax identical to that of a sale of a real estate duplicate or equivalent of $5 per unit Note: 1 If the calculated stamp duty contains a fraction of $1, round up the tax to the next $1. 2 The annual rent, the average annual rent and the total rent must be rounded to the next 100 $US. The rental deposit mentioned in the rental agreement is not taken into account in the calculation of stamp duty. [You can refer to the examples in the appendix.] Penalty in case of delay STAMPING 6. Late stamp and omission of stamp are subject to payment of a penalty as follows:- Penalties for late stamp Not more than 1 month 2 times the amount of stamp duty Exceed 1 month but not more than 2 months 4 times the amount of stamp duty Each other case 10 times the amount of stamp duty 7. A property is rented for US$10,000 per month and the lease term is 3 years without a rental period. The stamp duty to be paid is as follows: a rental agreement must determine what you and your tenant have agreed as respective rights and obligations.

However, certain rights and obligations are implied in a lease, unless there are provisions to the contrary in the lease agreement. For example, your implied obligations are that your tenant can enjoy the ownership and conditions of the property during colonization. Please click on “Online Demo” on www.gov.hk/estamping for the e-stamping demonstration. According to the cadastre regulations, a lease with a duration of more than three years must be registered with the cadastre within one month of execution. Other leases, including those with the possibility of renewing the existing lease, may also be notified. Please note that a rental agreement must be affixed before being registered with the land registry and, if necessary, admitted as evidence in court. The laws governing the registration of documents in the cadastre are mainly contained in the Cadastre Ordinance (Cap.128 of the Laws of Hong Kong). Strictly speaking, the cadastre regulations do not contain any provision requiring the registration of documents. Only the consequences of non-registration are set out. Therefore, the question should be: why should certain rental documents be registered with the land registry? 4 You can photocopy the use form.

If the rental agreement contains the usual conditions, you can calculate the stamp duty to be paid and attach the payment cheque to the application form. The cheque should be paid and crossed to the hong kong special administrative region government or the HKSAR government. Please do not send cheques in cash or sent. The stamp office will mail you the stamp certificate within 5 working days of receipt of payment. 1 IRSD119 (E) (8/2012) (iii) Personally in the Stamp Office (3/F, Revenue Tower, 5 Gloucester Road, Wan Chai, HK) You can visit the Stamp Office and present the STAMPING rental agreement through the ticket offices. You can request a refund of stamp duty or object to the stamp collector`s taxation or request a decision on certain instruments. Details can be found here. 5 The hours of service of the ticket offices are as follows:- Monday to Friday from 8:45 to 5:00 (no lunch break) Saturday, Sunday and public holidays Closed 4. A stamp certificate has the same legal status as a conventional stamp. Customs duties 5. Stamp duty on rental contracts is calculated at rates that vary according to the duration of the rental contract:- Duration of stamp duty (Note 1) Undefined or uncertain rate of stamp duty on annual or average annual rent (Note 2) Does not exceed 1 year of the total rent payable during the term of the rental agreement (Note 2) Exceeds 1 year, but not more than 3 years of annual or average annual rent (note 2) 3 years 1% of the average annual or annual rent (note 2) Key allowance, construction costs, etc. .

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