1950_ESTATE_DUTY_ORDINANCE — Page 32

HK Historical Laws 香港歷史法例 All AI Reviewed

CAP. 111]

Estate Duty.

FIFTH SCHEDULE.

(Persons dying on or after 1st April, 1948, and until the Schedule is superseded.

Where the principal value of the estate [ss. 3, 5, 11, 13, 14, 20, 21 & 24.]

Estate duty shall be payable at the rate per cent of $

A Exceeds $ and does not exceed $ the rate per cent is 5,000 10,000 4 10,000 25,000 5 25,000 50,000 7 50,000 100,000 8 100,000 200,000 9 200,000 300,000 11 300,000 350,000 12 350,000 400,000 13 400,000 450,000 14 450,000 500,000 15 500,000 550,000 16 550,000 600,000 17 600,000 650,000 18 650,000 700,000 19 700,000 750,000 20 750,000 800,000 21 800,000 900,000 22 900,000 1,000,000 23 1,000,000 1,250,000 24 1,250,000 1,500,000 25 1,500,000 1,750,000 26 1,750,000 2,000,000 27 2,000,000 2,500,000 29 2,500,000 3,000,000 31 3,000,000 3,500,000 34 3,500,000 4,000,000 37 4,000,000 4,500,000 40 4,500,000 5,000,000 43 5,000,000 7,000,000 46 7,000,000 10,000,000 49 10,000,000 15,000,000 52 15,000,000 20,000,000 ... 20,000,000 25,000,000 ... 25,000,000 30,000,000 ... 30,000,000 ...

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2026-05-03 20:44:50 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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CAP. 111] Estate Duty. FIFTH SCHEDULE. (Persons dying on or after 1st April, 1948, and until the Schedule is superseded. Where the principal value of the estate [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] Estate duty shall be payable at the rate per cent of $ A Exceeds $ and does not exceed $ the rate per cent is 5,000 10,000 4 10,000 25,000 5 25,000 50,000 7 50,000 100,000 8 100,000 200,000 9 200,000 300,000 11 300,000 350,000 12 350,000 400,000 13 400,000 450,000 14 450,000 500,000 15 500,000 550,000 16 550,000 600,000 17 600,000 650,000 18 650,000 700,000 19 700,000 750,000 20 750,000 800,000 21 800,000 900,000 22 900,000 1,000,000 23 1,000,000 1,250,000 24 1,250,000 1,500,000 25 1,500,000 1,750,000 26 1,750,000 2,000,000 27 2,000,000 2,500,000 29 2,500,000 3,000,000 31 3,000,000 3,500,000 34 3,500,000 4,000,000 37 4,000,000 4,500,000 40 4,500,000 5,000,000 43 5,000,000 7,000,000 46 7,000,000 10,000,000 49 10,000,000 15,000,000 52 15,000,000 20,000,000 ... 20,000,000 25,000,000 ... 25,000,000 30,000,000 ... 30,000,000 ...
Baseline (Original)
CAP. 111] Estate Duty. FIFTH SCHEDULE. (Persons dying on or after 1st April, 1948, and until the Schedule is superseded. Where the principal value of the estate [ss. 3, 5, 11, 13, 14, 20, 21 & 24.] Estate duty shall be payable at the rate per cent of $ A Exceeds 5,000 and does not exceed 10,000 10,000 25,000 "} 25,000 "" 50,000 50,000 "" "" "" 100,000 " 100,000 " "" "" 200,000 " 200,000 "" "" 300,000 "" 300,000 39 وو $9 350,000 350,000 "" 11 " "" 400,000 400,000 " "" "" 450,000 10 234567∞ad 8 9 450,000 "" }) }} 500,000 11 "" 500,000 "} " "" 550,000 12 550,000 " 17 600,000 13 600,000 " 19 650,000 14 650,000 700,000 15 "7 700,000 " "" 750,000 16 750,000 "" 11 800,000 17 "" 800,000 " 900,000 18 11 900,000 "" ,, 1,000,000 19 1,000,000 " 19 1,250,000 20 1,250,000 "} }} 1,500,000 21 11 1,500,000 19 12 1,750,000 22 "" 1,750,000 "" 2,000,000 23 2,000,000 2,500,000 24 19 2,500,000 " 29 3,000,000 25 "" 3,000,000 19 " 39 3,500,000 26 "" 3,500,000 "} 4,000,000 27 "" 4,000,000 " 4,500,000 29 "" 4,500,000 19 5,000,000 31 "" 5,000,000 19 7,000,000 34 "" 7,000,000 19 29 10,000,000 37 27 10,000,000 15,000,000 40 27 11 "" 15,000,000 97 }} 20,000,000 43 "? 20,000,000 " 25,000,000 46 19 25,000,000 19 30,000,000 49 " 30,000,000 52 292
2026-05-03 20:44:50 · Baseline
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CAP. 111]

Estate Duty.

FIFTH SCHEDULE.

(Persons dying on or after 1st April,

1948, and until the Schedule is superseded.

Where the principal value of the estate

[ss. 3, 5, 11, 13,

14, 20, 21 & 24.]

Estate duty shall be payable

at the rate

per cent of

$

A

Exceeds

5,000 and does not exceed

10,000

10,000 25,000

"}

25,000

""

50,000

50,000

""

""

""

100,000

"

100,000

"

""

""

200,000

"

200,000

""

""

300,000

""

300,000

39

وو

$9

350,000

350,000

""

11

"

""

400,000

400,000

"

""

""

450,000

10

234567∞ad

8

9

450,000

""

})

}}

500,000

11

""

500,000

"}

"

""

550,000

12

550,000

"

17

600,000

13

600,000

"

19

650,000

14

650,000

700,000

15

"7

700,000

"

""

750,000

16

750,000

""

11

800,000

17

""

800,000

"

900,000

18

11

900,000

""

,,

1,000,000

19

1,000,000

"

19

1,250,000

20

1,250,000

"}

}}

1,500,000

21

11

1,500,000

19

12

1,750,000

22

""

1,750,000

""

2,000,000

23

2,000,000

2,500,000

24

19

2,500,000

"

29

3,000,000

25

""

3,000,000

19

"

39

3,500,000

26

""

3,500,000

"}

4,000,000

27

""

4,000,000

"

4,500,000

29

""

4,500,000

19

5,000,000

31

""

5,000,000

19

7,000,000

34

""

7,000,000

19

29

10,000,000

37

27

10,000,000

15,000,000

40

27

11

""

15,000,000

97

}}

20,000,000

43

"?

20,000,000

"

25,000,000

46

19

25,000,000

19

30,000,000

49

"

30,000,000

52

292

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