【真實個案系列】「近親轉讓」如何慳稅？

從價印花稅

樓價/代價款額

第2標準稅率

(首套住宅)

第1標準第1部稅率

(已持有1套或以上住宅)

不超過$3,000,000

$100

15%

$3,000,001至$3,528,240

$100 +超出$3,000,000的款額的10%

$3,528,241至$4,500,000

1.5%

$4,500,001至$4,935,480

$67,500 +超出$4,500,000的款額10%

$4,935,481至$6,000,000

2.25%

$6,000,001至$6,642,860

$135,000 +超出$6,000,000的款額的10%

$6,642,861至$9,000,000

3.00%

$9,000,001至$10,080,000

$270,000 +超出$9,000,000的款額的10%

$10,080,001至$20,000,000

3.75%

$20,000,001至$21,739,120

$750,000 +超出$20,000,000的款額的10%

21,739,121或以上

4.25%