1964_ESTATE_DUTY_ORDINANCE — Page 61

HK Historical Laws 香港歷史法例 All AI Reviewed

60

CAP. 111]

Estate Duty

[1983 Ed.

THIRD SCHEDULE

(Persons dying on or after 1 July 1936 but before 1 April 1941)

Where the principal value of the estate

[ss. 3, 5, 14, 16, 17, 23, 24 & 27.]

Estate duty shall be payable at the rate per cent of

$

Exceeds

500 and does not exceed

5,000

2

5,000

10,000

3

10,000

25,000

4

25,000

50,000

6

50,000

100,000

8

100,000

200,000

10

200,000

300,000

12

300,000

400,000

13

400,000

500,000

14

500,000

600,000

15

600,000

700,000

16

700,000

800,000

17

800,000

1,000,000

18

1,000,000

2,000,000

19

2,000,000

3,500,000

20

3,500,000

5,000,000

21

5,000,000

**

10,000,000

22

10,000,000

**

15,000,000

23

15,000,000

20,000,000

24

20,000,000

**

(i Added, 26 of 1936, s. 4)

FOURTH SCHEDULE

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

[ss. 3, 5, 14, 16, 17, 23, 24 & 27.]

Estate duty shall be payable at the rate per cent of

Where the principal value of the estate

$

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

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2026-05-04 16:45:15 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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60 CAP. 111] Estate Duty [1983 Ed. THIRD SCHEDULE (Persons dying on or after 1 July 1936 but before 1 April 1941) Where the principal value of the estate [ss. 3, 5, 14, 16, 17, 23, 24 & 27.] Estate duty shall be payable at the rate per cent of $ Exceeds 500 and does not exceed 5,000 2 5,000 10,000 3 10,000 25,000 4 25,000 50,000 6 50,000 100,000 8 100,000 200,000 10 200,000 300,000 12 300,000 400,000 13 400,000 500,000 14 500,000 600,000 15 600,000 700,000 16 700,000 800,000 17 800,000 1,000,000 18 1,000,000 2,000,000 19 2,000,000 3,500,000 20 3,500,000 5,000,000 21 5,000,000 ** 10,000,000 22 10,000,000 ** 15,000,000 23 15,000,000 20,000,000 24 20,000,000 ** (i Added, 26 of 1936, s. 4) FOURTH SCHEDULE (Persons dying on or after 1 April 1941 but before 1 April 1948) [ss. 3, 5, 14, 16, 17, 23, 24 & 27.] Estate duty shall be payable at the rate per cent of Where the principal value of the estate $ 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
Baseline (Original)
60 CAP. 111] Estate Duty [1983 Ed. THIRD SCHEDULE (Persons dying on or after 1 July 1936 but before 1 April 1941) Where the principal value of the estate [ss. 3, 5. 14. 16, 17. 23, 24 & 27.] Estate duty shall be payable at the rate per cent of S $ Exceeds 500 and does not exceed 5.000 ་་ 5.000 10,000 10,000 25.000 25.000 50,000 50.000 100.000 100.000 ༥། 200.000 +4 200.000 智啊 300,000 300.000 400.000 400.000 500.000 10 JO WA UN m 2 3 6 500.000 600.000 10 600.000 700.000 11 700.000 800,000 12 800.000 1,000,000 13 1.000.000 2.000.000 14 2.000.000 3.500.000 15 3.500.000 14 5.000,000 16 5.000.000 ** 10.000.000 17 10.000.000 ** 15.000.000 18 15.000.000 20.000.000 19 20.000.000 20 i Added, 26 of 1936, s. 4) FOURTH SCHEDULE (Persons dying on or after 1 April 1941 but before 1 April 1948) (ss. 3. 5. 14. 16. 17. 23. 24 & 27.] Estate duty shall be payable at the rate per cent of Where the principal value of the estate $ Exceeds 500 and does not exceed 5.000 1 5,000 10.000 2 + 10.000 ** 25.000 * 3 25.000 ** 50.000 50.000 100.000 100.000 5+ 200,000 200.000 300.000 ** 7 * 300.000 *་ 350,000 8 350,000 400.000 9 T 400.000 450.000 10 450.000 500.000 500,000 550.000 12 550,000 600.000 13 600.000 看腻 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 ཝཱ 1.000.000 ** 1.250.000 1.500.000 ** 1,250,000 1.500.000 1,750,000 20 1.750.000 ** 2.000.000 723 21 22 23
2026-05-04 16:45:15 · Baseline
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60

CAP. 111]

Estate Duty

[1983 Ed.

THIRD SCHEDULE

(Persons dying on or after 1 July 1936 but before 1 April 1941)

Where the principal value of the estate

[ss. 3, 5. 14. 16, 17. 23, 24 & 27.]

Estate duty shall be payable

at the rate

per cent of

S

$

Exceeds

500 and does not exceed

5.000

་་

5.000

10,000

10,000

25.000

25.000

50,000

50.000

100.000

100.000

༥།

200.000

+4

200.000

智啊

300,000

300.000

400.000

400.000

500.000

10 JO WA UN m

2

3

6

500.000

600.000

10

600.000

700.000

11

700.000

800,000

12

800.000

1,000,000

13

1.000.000

2.000.000

14

2.000.000

3.500.000

15

3.500.000

14

5.000,000

16

5.000.000

**

10.000.000

17

10.000.000

**

15.000.000

18

15.000.000

20.000.000

19

20.000.000

20

i Added, 26 of 1936, s. 4)

FOURTH SCHEDULE

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

(ss. 3. 5. 14. 16. 17. 23. 24 & 27.]

Estate duty shall be payable

at the rate

per cent of

Where the principal value of the estate

$

Exceeds

500 and does not exceed

5.000

1

5,000

10.000

2

+

10.000

**

25.000

*

3

25.000

**

50.000

50.000

100.000

100.000

5+

200,000

200.000

300.000

**

7

*

300.000

*་

350,000

8

350,000

400.000

9

T

400.000

450.000

10

450.000

500.000

500,000

550.000

12

550,000

600.000

13

600.000

看腻

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

ཝཱ

1.000.000

**

1.250.000

1.500.000

**

1,250,000 1.500.000 1,750,000

20

1.750.000

**

2.000.000

723

21

22

23

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