Stamp Duty Calculator
Select a taxable item — loan, sales, lease, property/equity transfer and more — enter the taxable amount, and instantly get the stamp duty at the legal rate (‰). A full rate reference table is included, plus the 50% reduction for small-scale taxpayers, micro and small enterprises.
Amount stated in the contract. For property/equity transfer documents, the amount excludes VAT.
| Item | Rate (‰) |
|---|---|
| Loan contract | 0.05‰ |
| Sales / purchase contract | 0.3‰ |
| Contracting contract | 0.3‰ |
| Construction project contract | 0.3‰ |
| Transportation contract | 0.3‰ |
| Technology contract | 0.3‰ |
| Lease contract | 1‰ |
| Custody contract | 1‰ |
| Warehousing contract | 1‰ |
| Property insurance contract | 1‰ |
| Transfer: land, buildings, equity | 0.5‰ |
| Transfer: trademark, copyright, patent, know-how | 0.3‰ |
| Business ledger (paid-in capital + capital reserve) | 0.25‰ |
The 2022 Stamp Duty Law levies tax on the taxable amount at the rate for the item. Amounts below 1 fen are not levied; results are rounded to the fen.
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