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Stamping of Tenancy Agreement
1.
Q:
What is the effect of a stamped tenancy agreement?
A:
An unstamped tenancy agreement cannot be received in evidence in civil proceedings before a court and cannot be acted upon, filed or registered by public officer or body corporate.
Imprinting conventional stamp on a tenancy agreement or issuing a stamp certificate by the Stamp Office denotes the payment of stamp duty on the relevant tenancy agreement, but is not a certification process.
2.
Q:
Who is liable for paying stamp duty on the tenancy agreement of a property?
A:
Persons executing the tenancy agreement are liable for payment of stamp duty under the Stamp Duty Ordinance.
The tenancy agreement has to be stamped within 30 days after the date of execution. Stamping of the tenancy agreement can be handled by the landlord, tenant or related persons, such as estate agent and representative of the landlord or tenant, and they have the discretion to determine their shares of stamp duty and payment arrangements.
3.
Q:
How to apply for stamping of a tenancy agreement? How long will it take to stamp tenancy agreement?
A:
Members of the public may submit a stamping application using e-Stamping service at GovHK, by sending the application form [IRSD111(E)] by post or in person at the Stamp Office (1/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong).
e-Stamping service provides 24-hour convenient service without the need to submit a tenancy agreement. If you pay the stamp duty online, the Stamp Office will issue a stamp certificate instantly after receiving the stamp duty. If you choose to pay offline, the Stamp Office will issue a stamp certificate within 2 working days after receiving the stamp duty.
If you submit a stamping application by post, the Stamp Office will send you the stamp certificate by post within 5 working days after receiving the payment.
If you present the original tenancy agreement in person to the Stamp Office for stamping, the Stamp Office will imprint a conventional stamp on the agreement on the day it receives the stamp duty.
4.
Q:
How can potential tenants safeguard their own interests?
A:
Potential tenants should appoint licensed estate agents to handle leasing matters and seek professional legal advice when necessary. Before entering into any tenancy agreement, potential tenants should also view the property for rent and check the property’s ownership particulars at the Land Registry. Potential tenants may refer to a booklet "A Guide to Tenancy" published by the Estate Agents Authority for things they need to pay attention to when renting a property.