1950_ESTATE_DUTY_ORDINANCE — Page 31

HK Historical Laws 香港歷史法例 All AI Reviewed

Estate Duty.

FOURTH SCHEDULE.

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

(Persons dying on or after 1st April, 1941, but before 1st April, 1948).

[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 5,000 1 5,000 10,000 2 10,000 25,000 3 25,000 50,000 4 50,000 100,000 5 100,000 200,000 6 200,000 300,000 7 300,000 350,000 8 350,000 400,000 9 400,000 450,000 10 450,000 500,000 11 500,000 550,000 12 550,000 600,000 13 600,000 650,000 14 650,000 700,000 15 700,000 750,000 16 750,000 800,000 17 800,000 900,000 18 900,000 1,000,000 19 1,000,000 1,250,000 20 1,250,000 1,500,000 21 1,500,000 1,750,000 22 1,750,000 2,000,000 23 2,000,000 2,500,000 24 2,500,000 3,000,000 25 3,000,000 3,500,000 26 3,500,000 4,000,000 27 4,000,000 4,500,000 29 4,500,000 5,000,000 31 5,000,000 7,000,000 34 7,000,000 10,000,000 37 10,000,000 15,000,000 40 15,000,000 20,000,000 43 20,000,000 25,000,000 46 25,000,000 30,000,000 49 30,000,000 52

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2026-05-03 20:44:25 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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Estate Duty. FOURTH SCHEDULE. [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] (Persons dying on or after 1st April, 1941, but before 1st April, 1948). [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 5,000 1 5,000 10,000 2 10,000 25,000 3 25,000 50,000 4 50,000 100,000 5 100,000 200,000 6 200,000 300,000 7 300,000 350,000 8 350,000 400,000 9 400,000 450,000 10 450,000 500,000 11 500,000 550,000 12 550,000 600,000 13 600,000 650,000 14 650,000 700,000 15 700,000 750,000 16 750,000 800,000 17 800,000 900,000 18 900,000 1,000,000 19 1,000,000 1,250,000 20 1,250,000 1,500,000 21 1,500,000 1,750,000 22 1,750,000 2,000,000 23 2,000,000 2,500,000 24 2,500,000 3,000,000 25 3,000,000 3,500,000 26 3,500,000 4,000,000 27 4,000,000 4,500,000 29 4,500,000 5,000,000 31 5,000,000 7,000,000 34 7,000,000 10,000,000 37 10,000,000 15,000,000 40 15,000,000 20,000,000 43 20,000,000 25,000,000 46 25,000,000 30,000,000 49 30,000,000 52
Baseline (Original)
¿ Estate Duty. FOURTH SCHEDULE. [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] (Persons dying on or after 1st April, 1941, but before 1st April, 1948). [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 5,000 1 5,000 10,000 25,000 10,000 2 25,000 "" "" "" " 3 50,000 4 99 " "" "} "" "" "" 50,000 100,000 200,000 99 22 "} 100,000 5 "" "" "" 200,000 6 300,000 7 " >> "" 11 300,000 "" ; "" 350,000 "" 350,000 34 400,000 9 "" 400,000 " " " "" "" 450,000 10 11 450,000 11 27 "" 500,000 11 " 500,000 "" " "" 550,000 12 "" 550,000 " " 600,000 13 600,000 "" " " 650,000 14 39 650,000 "" "} " 99 700,000 15 "" 700,000 99 " 750,000 16 11 750,000 "" " 37 " 800,000 17 19 800,000 29 " 1 "" 900,000 18 "" 900,000 " >> "" "" 1,000,000 19 1,000,000 >> 35 ** "" 1,250,000 20 " 1,250,000 " "; 1,500,000 21 "" 1,500,000 19 99 " "" 1,750,000 22 " 1,750,000 " "" "" 2,000,000 23 25 2,000,000 2,500,000 " 11 "1 "" 2,500,000 24 99 "} " "" 3,000,000 25 99 3,000,000 "" " "1 * 3,500,000 26 "1 3,500,000 "" }} "} 4,000,000 27 4,000,000 "" 19 "" " 4,500,000 29 93 4,500,000 "" "} 5,000,000 31 " 5,000,000 "" >> 91 "" 7,000,000 34 "" 7,000,000 "" "" }} 10,000,000 37 " 10,000,000 39 "" "" 99 15,000,000 40 " 15,000,000 " }} 20,000,000 43 35 20,000,000 "" "" 9) " 25,000,000 46 19 25,000,000 "" "} "" 30,000,000 49 30,000,000 52 291
2026-05-03 20:44:25 · Baseline
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¿

Estate Duty.

FOURTH SCHEDULE.

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

(Persons dying on or after 1st April, 1941, but before 1st April, 1948).

[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

5,000

1

5,000 10,000 25,000

10,000

2

25,000

""

""

""

"

3

50,000

4

99

"

""

"}

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""

""

50,000 100,000 200,000

99

22

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100,000

5

""

""

""

200,000

6

300,000

7

"

>>

""

11

300,000

""

;

""

350,000

""

350,000

34

400,000

9

""

400,000

" "

"

""

""

450,000

10

11

450,000

11

27

""

500,000

11

"

500,000

""

"

""

550,000

12

""

550,000

"

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600,000

13

600,000

""

"

"

650,000

14

39

650,000

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"}

"

99

700,000

15

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700,000

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"

750,000

16

11

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"

37

"

800,000

17

19

800,000

29

"

1

""

900,000

18

""

900,000

"

>>

""

""

1,000,000

19

1,000,000

>>

35

**

""

1,250,000

20

"

1,250,000

"

";

1,500,000

21

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1,500,000

19

99

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1,750,000

22

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1,750,000

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2,000,000

23

25

2,000,000 2,500,000

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4,000,000

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19

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4,500,000

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93

4,500,000

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5,000,000

31

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5,000,000

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>>

91

""

7,000,000

34

""

7,000,000

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}}

10,000,000

37

"

10,000,000

39

""

""

99

15,000,000

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20,000,000

43

35

20,000,000

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9)

"

25,000,000

46

19

25,000,000

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"}

""

30,000,000

49

30,000,000

52

291

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