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【湯文亮話】好似兩送飯的賣地政策 @ 2025-03-06T Back Hot News
Keyword:印花稅 預算案
Concept:財政預算案
財政司司長陳茂波於2月26日發表 2025-26年度《財政預算案》,宣布一系列稅務寬減措施,旨在減輕市民和企業的負擔,預計將惠及數百萬納稅人和企業,包括薪俸稅和個人入息課稅寬減、利得稅寬減、從價印花稅調整、差餉寬減,可算是「財政預算案2025」中的派糖措施。當中的印花稅調整,新計算方法如何?以下有2025年最新印花稅列表及計算例子,以及「打厘印」繳交印花稅的流程,給大家參考。
財政預算案懶人包︰400萬物業印花稅減至100元
在財政預算案未公布前,買入400萬元物業,需繳納樓價1.5%的從價印花稅,即相當於6萬元的稅款;而在財爺宣布減印花稅後,買入400萬元的物業,從價印花稅僅100元,而由於稅率是遞進計算,故日後樓價432.3萬以下的物業,買家需要承擔印花稅亦有所寬減。

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