4 You can photograph the form to use. If the lease is a rental agreement that contains the usual conditions, you can calculate the stamp duty payable and attach the payment cheque to the application form. The cheque must be paid and passed to the Hong Kong Special Administrative Region government or the HKSAR government. Don`t send bars or checks away. The Stamp Office will mail you the stamp certificate within 5 business days of receiving the payment. 1 IRSD119 (E) (8/2012) (iii) Personally at the Stamp Office (3/F, Returns Tower, 5 Gloucester Road, Wan Chai, HK) You can visit the stamp office and present the initial STAMPING lease at the counters. 5 Stamp service times are:- 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 traditional stamp. Tariffs 5. Stamp duty on leases is calculated at rates that vary as follows for the duration of the lease:- The stamp reference rate (note 1) is not defined or is uncertain about the annual or average annual rent (Note 2) No more than one year of the total rent over the duration of the tenancy agreement (note 2) exceeds 1 year; But no more than 3 years of annual rent (Note 2) Exceeds 3 years 1% of the annual rent (Note 2) Key currency, construction costs, etc. 3 Choose the rental contract as part of the STAMPING application. Read the instructions and details of the input app.
Pay online via PPS, VISA or MasterCard or print the payment notice and pay tax through existing payment channels. Finally, print the stamp certificate as instructed and attach it to the rental agreement. (ii) By mail (Box 28827, Gloucester Road Post Office, Wan Chai, HK) You can file a STAMPING application on paper [IRSD111 (E)] by mail. You do not have to join the original lease. The form is available by fax at 2598 6001 or downloaded from the IRD website from or from the Stamp Board. It is best to get copies of the original stamp for each piece; one for the tenant, one for the landlord and one for the real estate agent (if any).