Special Stamp Duty (SSD) 額外印花稅

Special Stamp Duty (SSD)
繁：額外印花稅
简：额外印花税

鄭若驊去年8月，以6200萬購入海峰園一個3樓單位，繳付的印花稅率為4.25%，即263.5萬元，相等於享有首次置業的稅率。印花證明書亦顯示鄭若驊毋須繳交額外印花稅及買家印花稅。

鄭若驊以首置身份購淺水灣道物業　少繳稅款近7百萬（2018年1月22日）。香港電台，取自 http://news.rthk.hk/rthk/ch/component/k2/1376590-20180122.htm

Meanwhile, a stamp certification issued by the Inland Revenue Department stated that stamp duty of HK$2.635 million was charged for the purchase of the apartment. The certificate also stated that both the special stamp duty and buyer’s stamp duty were deemed not chargeable.

‘First-time buyer’ Cheng saved $6m. (2018, January 23). The Standard. Retrieved from  http://www.thestandard.com.hk/section-news.php?id=192006&sid=11