What this guide covers
- Stamp within 30 days of signing, using the signature date rather than only the move-in date.
- Agree clearly who submits the application and how the parties share payment.
- Keep the stamp certificate with the signed tenancy and payment records.
Set the reminder on signing day
Put the signing date in your diary as soon as the tenancy is agreed. The Inland Revenue Department requires stamping within 30 days of signing, which may be different from the start of the tenancy, a rent-free period or key handover. Do not wait until a month after moving in. If the landlord or agent handles the application, agree when it will be submitted, when you will receive the certificate and who corrects mistakes. A verbal assurance alone does not give you a record to check.
- Set reminders before the deadline to leave time for documents and payment.
- Ask the Department where provisional and formal documents, variations or renewals are unclear.
Understand what stamping establishes
A stamp certificate records payment of the relevant duty. It does not mean the Department has approved the tenancy terms or confirmed the owner's authority to let. An unstamped agreement is subject to restrictions concerning evidence in civil proceedings and action by public officers and bodies, but that does not let you disregard obligations already signed. Ownership, the parties' identities, the terms and the property's condition still need their own checks before the agreement is made.
Prepare complete application information
- Names and identity or company details of the parties, plus the accurate property address.
- Signing, commencement and end dates, duration and rent arrangements.
- Rent-free periods, stepped rent, premiums or other amounts affecting calculation.
- Original and counterpart arrangements, applicant details and payment and certificate methods.
Use the complete signed agreement when entering the application details, including additional sums; omitting them to reduce duty is not appropriate. The calculation depends on rent, duration and the circumstances of the document. Check the Department's current guidance or calculator. If the terms are unusual, ask how they should be treated rather than adopting the amount a friend paid on a different lease.
Choose electronic, postal or in-person stamping
- Enter the official e-Stamping service through the Inland Revenue Department or GovHK.
- Input the agreement and check the address, parties, dates and amounts before submission.
- Pay through the specified method and retain the reference and payment record.
- Check the issued certificate and keep it with the matching agreement as instructed.
Electronic, postal and counter applications have different document and collection arrangements, so read the instructions for the method you choose. An electronic application generally does not require the original tenancy agreement to be submitted, but the declaration must still be accurate and the original kept. If using offline payment, producing payment details is only one stage. Follow the payment through and obtain the final stamp certificate before treating the task as complete.
Document cost sharing and representation
The Department states that all people executing the agreement are liable under the stamp duty rules. A landlord, tenant or relevant representative may make the application; the parties decide how to share and pay the cost. Record who submits, who pays and how any reimbursement will work, keeping the tax separate from an agent's service fee. Before paying a collection request, verify the calculation, recipient and receipt, and check that another party has not already paid the duty.
| Stage | Records to keep |
|---|---|
| Appointing a representative | Responsible person, deadline and purpose of collected money |
| Submission and payment | Reference, duty amount and payment evidence |
| Completion | Certificate and matching complete agreement |
| Errors | Correction request and Department reply |
Follow up lateness, errors and renewals
If you discover that stamping has been missed or is late, contact the Department promptly about late stamping and penalties rather than waiting for the next renewal. Errors in the certificate's name, address or term must be corrected through the official process, not by editing its PDF. A renewal, supplementary agreement or changed rent needs its own check of stamping obligations. Form CR109, utility transfers and stamp duty are separate tasks; completing one does not complete the others.
Frequently asked questions
Can stamping wait until move-in if the term has not started?
The 30-day deadline runs from signing, not simply commencement or occupation.
Do I need the certificate if an agent handles stamping?
Yes. Obtain and verify it, keeping it with the agreement and payment records.
Does electronic application mean I need not retain the tenancy?
No. Not submitting the original does not remove the need to keep the complete signed agreement and attachments.
Official sources and further reading
This guide draws on the sources below, last checked on 2026-11-13. Before acting, recheck the relevant authority’s current eligibility, fees and annual arrangements.
Inland Revenue DepartmentTenancy agreement stamp duty FAQsChecked 2026-11-13 · Open official sourceInland Revenue Departmente-Stamping FAQs for tenancy agreementsChecked 2026-11-13 · Open official sourceInland Revenue Departmente-Stamping servicesChecked 2026-11-13 · Open official sourceCheck whether each item is an official requirement, case-specific evidence or an editorial suggestion. Other people’s experiences may help, but decisions on your case remain with Immigration or the relevant authority.
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