The Stamp Duty (Amendment) (No. 3) Bill 2026 Will Be Gazetted on October 2, Relaxing Eligibility for Stamp Duty Relief on Intra-Group Asset Transfers

The Hong Kong government announced that the Stamp Duty (Amendment) (No. 3) Bill 2026 will be gazetted on October 2, implementing the relaxed stamp duty relief for intra-group asset transfers proposed in the 2026-27 Budget. Under current rules, affiliated enterprises are recognized if they directly or indirectly hold 90% or more of each other's issued share capital; the bill will lower this shareholding threshold to 75%, and include direct or indirect beneficial interests and voting rights as recognition criteria, covering new types of enterprises such as limited liability partnerships and companies limited by guarantee that do not issue shares.