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Hong Kong proposes to lower the association threshold for stamp duty group relief to 75% and expand its scope to cover bodies corporate that do not have share capital
The Financial Secretary announced in the 2026-27 Budget that the criteria for stamp duty group relief will be relaxed through an amendment ordinance, including an expansion of the scope of eligible business entities. Details of the proposed enhancements have recently been posted by the Inland Revenue Department on its website. Key proposed enhancements include expanded scope of eligible business entities and relaxed association threshold.
Clients contemplating intra-group transfers of Hong Kong stock or property should note the above. They can contact their tax executive if they have any questions about the proposed enhancements.