WeCreditHong Kong tenancy stamping guide: 30-day deadline, duty and checklist
Sources checked and updated：（GMT+8）
Direct answer
A Hong Kong tenancy agreement generally needs stamping within 30 days of execution, rather than 30 days from moving in. Duty depends on the term and rent, and the IRD offers e-Stamping. Keep the certificate with the signed agreement. Check the official notes separately for rent-free periods, variable rent, premiums or late stamping.
Scope：A tenancy stamp-duty guide; stamping is not government approval of the agreement's clauses or a substitute for reviewing them.
When does the deadline start?
The IRD notes specify timely stamping within 30 days after execution. Signing and commencement can be different dates, so record both. Late stamping can attract penalties; follow the official procedure promptly rather than changing a date to conceal lateness.
Check the source: IRD: stamping procedures and notes for tenancy agreements (Chinese PDF).
Duty calculation for ordinary leases
| Term | Basis | Rate |
|---|---|---|
| Not more than 1 year | Total rent for the term | 0.25% |
| Over 1 year, up to 3 years | Average yearly rent | 0.5% |
| Over 3 years | Average yearly rent | 1% |
This summarises ordinary rent arrangements. A duplicate / counterpart normally adds HK$5. Rent-free periods count towards the term; variable rent, premiums and other consideration need the official calculation rules rather than simply multiplying monthly rent by a rate.
Check the source: IRD: stamping procedures and notes for tenancy agreements (Chinese PDF).
Worked hypothetical example: two-year fixed rent
Assume exactly two years, HK$10,000 monthly rent, no rent-free period and no other consideration. Average yearly rent is HK$120,000; duty is 120,000 × 0.5% = HK$600. With one HK$5 duplicate, the total is HK$605. This excludes penalties or special terms; check the official service before submitting.
Information checklist before stamping
- Signed agreement: execution date, full premises address, parties and commencement / end dates.
- Rent, rent-free periods, rent changes, other consideration and duplicate count; agree who will submit and how the cost is shared.
e-Stamping and retention steps
- Access the official service from the IRD e-Stamping page, enter the agreement details and check the duty payable.
- Complete the official payment process and check the certificate details. An electronic stamp certificate has the same legal status as a conventional stamp.
- Keep the certificate with the agreement and payment record, with a copy for each party. Use the official correction process for errors rather than editing the certificate.
Check the source: IRD: e-Stamping service (Chinese).
Frequently asked questions
Can I wait until moving in to stamp?
Do not replace the execution-based deadline with the move-in date. Check the 30-day requirement from signing.
Are stamping and CR109 the same?
No. Stamping is an IRD stamp-duty process. CR109 is the RVD Notice of New Letting / Renewal Agreement; check its residential rent-recovery endorsement requirements separately.
Sources and verification
- IRD: stamping procedures and notes for tenancy agreements (Chinese PDF)
- IRD: e-Stamping service (Chinese)
These sources were checked on the date shown. Fees, deadlines and forms can change; recheck the official wording before acting. Hypothetical examples are not actual cases or guarantees.
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Prepared by the WeCredit Editorial Team for general information, not individual legal or financial advice.