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HK introduces stamp duty suspension arrangement for incoming talents' acquisition of residential properties

Xinhua | Updated: 2023-10-25 14:41
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HONG KONG -- Hong Kong introduces a stamp duty suspension arrangement for incoming talents' acquisition of residential properties, John Lee, chief executive of China's Hong Kong Special Administrative Region, said on Wednesday.

Under the suspension arrangement, the payment of stamp duty concerned is suspended at the time of property acquisition, but the talent is required to pay the relevant amount if he or she is subsequently unable to become a Hong Kong permanent resident, Lee said while delivering his second policy address to the HKSAR Legislative Council.

This is an enhancement of the stamp duty refund arrangement introduced last year for eligible incoming talents, whereby an incoming talent is required to pay the Buyer Stamp Duty and the New Residential Stamp Duty at the time of property acquisition and will get a refund of the stamp duty paid when the talent concerned has resided in Hong Kong for seven years and become a Hong Kong permanent resident.

This new arrangement applies to any sale and purchase agreement entered into from Wednesday onwards.

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