1950_ESTATE_DUTY_ORDINANCE — Page 29

HK Historical Laws 香港歷史法例 All AI Reviewed
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Estate Duty.

FIRST SCHEDULE.

(Persons dying before the 27th February, 1931).

[ss. 3, 5, 11, 13, 14, 20, 21 & 24.]

[CAP. 111]

Where the principal value of the estate Estate duty shall be payable at the rate per cent of Exceeds $500 and does not exceed $1,000 1 $1,000 10,000 $10,000 100,000 $100,000 250,000 $500,000 $250,000 $500,000 $750,000 $750,000 $1,000,000 $1,500,000 $1,000,000 $1,500,000 $2,500,000 $1,500,000 $2,500,000 5 5.50 6 6.50 7 7.50 8

SECOND SCHEDULE.

(Persons dying on or after 27th February, 1931, but before the 1st July, 1936).

[ss. 3, 5, 11, 13, 14, 20, 21 & 24.]

Where the principal value of the estate Estate duty shall be payable at the rate per cent of Exceeds $500 and does not exceed $5,000 1 $5,000 $10,000 $25,000 $10,000 $25,000 $50,000 $25,000 $50,000 $100,000 $50,000 $100,000 $200,000 $100,000 $200,000 $400,000 $200,000 $400,000 $600,000 $400,000 $600,000 $800,000 $600,000 $800,000 $1,000,000 $800,000 $1,000,000 $2,000,000 $1,000,000 $2,000,000 8 9

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2026-05-03 20:44:00 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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Estate Duty. FIRST SCHEDULE. (Persons dying before the 27th February, 1931). [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] [CAP. 111] Where the principal value of the estate Estate duty shall be payable at the rate per cent of Exceeds $500 and does not exceed $1,000 1 $1,000 10,000 $10,000 100,000 $100,000 250,000 $500,000 $250,000 $500,000 $750,000 $750,000 $1,000,000 $1,500,000 $1,000,000 $1,500,000 $2,500,000 $1,500,000 $2,500,000 5 5.50 6 6.50 7 7.50 8 SECOND SCHEDULE. (Persons dying on or after 27th February, 1931, but before the 1st July, 1936). [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] Where the principal value of the estate Estate duty shall be payable at the rate per cent of Exceeds $500 and does not exceed $5,000 1 $5,000 $10,000 $25,000 $10,000 $25,000 $50,000 $25,000 $50,000 $100,000 $50,000 $100,000 $200,000 $100,000 $200,000 $400,000 $200,000 $400,000 $600,000 $400,000 $600,000 $800,000 $600,000 $800,000 $1,000,000 $800,000 $1,000,000 $2,000,000 $1,000,000 $2,000,000 8 9
Baseline (Original)
Estate Duty. FIRST SCHEDULE. (Persons dying before the 27th February, 1931). [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] [CAP. 111 Where the principal value of the estate Estate duty shall be payable at the rate per cent of CA Exceeds 500 and does not exceed 1,000 1,000 10,000 "" " "} 99 "" "" "} 19 100,000 "" 27 "" " "" 250,000 10,000 100,000 250,000 500,000 "" 11 32 "" 500,000 " 19 " 19 750,000 19 " 17 750,000 1,000,000 "" 1,000,000 "} " 1,500,000 1,500,000 19 2,500,000 ** 2,500,000 123K LO CO CO E-T∞ 5 5.50 6 6.50 7 7.50 8 " SECOND SCHEDULE. (Persons dying on or after 27th February, 1931, but before the 1st July, 1936). [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] Where the principal value of the estate Estate duty shall be payable at the rate per cent of Exceeds 500 and does not exceed 19 "" 5,000 10,000 25,000 5,000 10,000 "" "" " 25,000 "" "" 19 50,000 "" "" "" " " " "" "} "" 50,000 100,000 200,000 400,000 600,000 100,000 19 "" " " "" " "" "" "" 11 "" "" 800,000 "} "" 1,000,000 "" 19 19 " 200,000 400,000 600,000 800,000 1,000,000 2,000,000 10 11 2,000,000 1234567ON 8 9 289
2026-05-03 20:44:00 · Baseline
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Estate Duty.

FIRST SCHEDULE.

(Persons dying before the 27th February, 1931).

[ss. 3, 5, 11, 13, 14, 20, 21 & 24.]

[CAP. 111

Where the principal value of the estate

Estate duty shall be payable

at the rate per cent of

CA

Exceeds

500 and does not exceed

1,000

1,000 10,000

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"

"}

99

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19

100,000

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250,000

10,000 100,000 250,000 500,000

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500,000

"

19

"

19

750,000

19

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17

750,000 1,000,000

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1,000,000

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"

1,500,000

1,500,000

19

2,500,000

**

2,500,000

123K LO CO CO E-T∞

5

5.50

6

6.50

7

7.50

8

"

SECOND SCHEDULE.

(Persons dying on or after 27th February, 1931, but before the 1st July, 1936).

[ss. 3, 5, 11, 13, 14, 20, 21 & 24.]

Where the principal value of the estate

Estate duty shall be payable at the rate per cent of

Exceeds

500 and does not exceed

19

""

5,000 10,000 25,000

5,000 10,000

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25,000

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50,000 100,000 200,000 400,000 600,000

100,000

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200,000 400,000 600,000 800,000 1,000,000 2,000,000

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2,000,000

1234567ON

8

9

289

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