Hong Kong Tenancy Stamp Duty (打厘印) & Break Clause Notice Calculator

Who this is for

Landlords and tenants in Hong Kong who need to work out stamp duty on a residential tenancy agreement and check when a break clause in a standard two-year lease lets them leave.

The stamp duty math follows the statute; the break clause part depends on the wording of your own lease.

What to have ready

• The signed tenancy agreement and its signing date.
• The monthly rent and any rent-free period.
• The lease term, including any break clause wording.
• The number of counterparts signed.

The rule

Head 1(2) of the First Schedule to the Stamp Duty Ordinance (Cap. 117) sets the duty on leases by term: 0.25% of the total rent for a term of up to one year; 0.5% of the yearly or average yearly rent for a term of more than one year but not more than three; and 1% of the yearly or average yearly rent for terms of more than three years. Each counterpart or duplicate attracts a fixed HK$5. The lease should be stamped within 30 days of signing.

Late stamping carries penalties under section 9 of the Ordinance that rise with the delay, up to ten times the duty. An unstamped lease generally cannot be used as evidence in civil proceedings, which matters if the tenancy ends in a dispute. Break clauses, by contrast, are a matter of contract: many standard leases allow either side to end the lease after the first 12 months with two months' notice, but the exact wording decides when notice can first be given.

Read the official text:

• Stamp Duty Ordinance, Cap. 117 (Hong Kong e-Legislation)
• Landlord and Tenant (Consolidation) Ordinance, Cap. 7

Worked example: two-year lease at HK$18,000 a month

Average yearly rent = HK$18,000 x 12 = HK$216,000
Duty at 0.5%        = HK$1,080
Counterpart          = HK$5
Total                = HK$1,085, commonly shared equally
Break clause 'after 12 months, 2 months' notice':
  notice served in month 13 -> earliest end around month 15

Common mistakes

• Stamping late. The penalty grows the longer the delay.
• Using the total two-year rent for a 0.5% lease. That band uses the yearly or average yearly rent.
• Assuming the break clause lets you leave at month 12. Read whether notice can be served during, or only after, the first 12 months.
• Ignoring rent-free periods, which change the average rent used for the duty.

Limits of this tool

• Duty rates and procedures are set by statute and can change; check the IRD's current guidance.
• Break clause timing depends on contract wording, which the tool cannot read.
• Commercial leases and leases with premiums have further rules.

Sources were last checked in October 2026. Statutes are amended often; if the official text differs from this page, the official text controls.