Property Valuation Services

Stamp Duty

The Department provides valuation advice to the Collector of Stamp Revenue (who is also the Commissioner of Inland Revenue) by examining transactions involving the transfer of property. The aim is to protect revenue from this source. Where the stated consideration is considered inadequate, the Department will provide a valuation for that purpose.

Valuations will also be provided in cases where property is transferred with no consideration paid.

For more information, please refer to the “Property Valuation for Stamp Duty Purpose” leaflet (pdf file) .

You may also click on the following link to find information on Inland Revenue Department's website regarding the calculation of stamp duty and details of ad valorem stamp duty, Buyer's Stamp Duty and Special Stamp Duty:

www.ird.gov.hk/eng/tax/sdu.htm

Estate Duty

The Department advises the Estate Duty Commissioner (who is also the Commissioner of Inland Revenue) on the appropriate value of property for Estate Duty purposes.

Valuations for Government Bureaux and Departments

The Department also provides other regular valuation services to Government bureaux, departments and quasi-government bodies. These valuation services include capital valuations, valuations for profit tax purposes and rental advice.