Remarks
* Pay only 1 option by calculating total day of occupied period
if less than 5 years has never registered or registered its name in a House Registration Book (Blue Book) less than 1 year, pay Business Tax
if more than 5 years or less than 5 years but has registered its name in a House Registration Book (Blue Book) totally more than 1 year, pay Stamp Duty
** Occupied period shall be calculated by calendar year, first occupied year is counted as 1 and if more than 8 years shall be calculated as 8 years
| Years |
% |
| 1 |
92% |
| 2 |
84% |
| 3 |
77% |
| 4 |
71% |
| 5 |
65% |
| 6 |
60% |
| 7 |
55% |
| >=8 years |
50% |