01 Nov 2022
地監局提醒業界 專才計劃退稅注意事項
The Estate Agents Authority reminds the licebsees of tax refund points for the Professional Talent Scheme
地產代理監管局剛發出通告,提醒所有持牌人,行政長官在 2022年施政報告中宣布,為鼓勵外來人才長遠留港發展,政府會向符合條件的合資格外來人才,退還他們在港購買一個住宅物業時已繳付額外的印花税。
在該退税安排下,持有指定輸入人才計劃下發出的有效簽證的合資格外來人才,如在 2022 年 10 月 19 日或以後在港購買一個住宅物業,於成為香港永久性居民及獲發給有效的香港永久性居民身分證後,可就其已購入並仍然持有的首個住宅物業申請退還已繳付的買家印花税(15%)及按「第一標準第一部税率」計算的從價印花税(15%),但買方仍須繳交按「第二標準税率」計算的從價印花税。
前提是該合資格外來人才在購買有關物業時,買方必須持有指定輸入人才計劃下發出的有效簽證,並且在香港並沒有擁有任何其他住宅物業,除非其購買第二個住宅物業,是用以取代在港的唯一住宅物業,而第一個住宅物業是在第二個住宅物業的轉讓契約的日期後 12 個月內出售。這退税安排將使該合資格外來人才的印花税負擔與首次置業的香港永久性居民看齊。而在申請印花税退税時,除符合其他條件外,買方必須仍是有關物業的擁有人。
持牌人應留意,儘管上述安排適用於任何在 2022年10月19日或以後簽署的「買賣協議」(包括臨時買賣協議),有關退還印花税的措施必須通過修訂《印花税條例》方可實施,而修訂的細節可能會在立法過程中有所變動。印花税署只會在設立印花税退税機制的新法例刊憲後才會接受退税申請。
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The Estate Agents Authority has just issued a circular to remind all licensees that the Chief Executive announced in the 2022 Policy Address that, in order to encourage foreign talents to stay in Hong Kong for long-term development, the Government will refund Additional stamp duty to qualified foreign talents who have purchased one residential property in Hong Kong.
Under the tax rebate arrangement, if the qualified foreign talents holding valid visas issued under the Designated Talent Import Scheme have purchased one residential property in Hong Kong on or after 19 October 2022, after having been granted a valid Hong Kong Permanent Identity Card can apply for a refund of the paid buyer’s stamp duty (15%) and the “Scale 1 Part 1 Tax Rate” for the first residential property he has purchased and still holds. Ad valorem stamp duty (15%), but the buyer is still required to pay the ad valorem stamp duty at the "scale 2 rate".
When the qualified foreign talent purchases the relevant property, the buyer must hold a valid visa issued under the Designated Talent Import Scheme and does not own any other residential property in Hong Kong, unless he purchases a second residential property for the purpose of replacing the only residential property in Hong Kong where the first residential property is sold within 12 months of the date of the deed of assignment for the second residential property.
This tax rebate arrangement will bring the stamp duty burden of the qualified foreign talent on par with that of a first-time Hong Kong permanent resident. When applying for a stamp duty refund, the buyer must remain the owner of the property, among other conditions.
Licensees should note that although the above arrangement applies to any "Agreements for Sale" (including provisional agreements for sale) signed on or after 19 October 2022, the measures for refund of stamp duty must be implemented through amendments to the Stamp Duty Ordinance, The details of the amendments may change during the legislative process. The Stamp Office will only accept tax refund applications after the new legislation establishing the stamp duty refund mechanism is gazetted.
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