印花稅條例修訂草案通過

政府歡迎立法會今日通過《2025年印花稅(修訂)條例草案》,落實2025至26年度財政預算案的建議,將徵收100元印花稅的物業價值上限由300萬元提高至400萬元,以減輕購買樓價較低物業人士的負擔。

 

根據2024至25年度的物業交易數據,政府預計措施可惠及約15%物業交易,政府收入每年減少約四億元。

  

法例本月16日刊憲。有關調整已根據今年2月26日刊憲的《2025年公共收入保障(印花稅)令》在當日上午11時生效,適用於2025年2月26日或之後簽立的文書。

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