1964_ESTATE_DUTY_ORDINANCE — Page 62

HK Historical Laws 香港歷史法例 All AI Reviewed

1983 Ed.]

Estate Duty

(CAP. 111

61

Where the principal value of the estate

$

Exceeds 2,000,000 and does not exceed 2,500,000

Estate duty shall be payable

at the rate

per cent of

24

2,500,000

*

*1

**

12

24

**

3,000,000

*

3,000,000 3,500,000

25

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

10,000,000

**

7,000,000

34

10,000,000

15,000,000

20,000,000

**

15,000,000

40

20,000,000

43

25,000,000

**

25,000,000

46

30,000,000

**

30,000,000

49

52

(Added. 7 of 1941, s. 3)

FIFTH SCHEDULE

(Persons dying on or after 1 April 1948 and before 1 February 1959)

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

5,000 and does not exceed

10,000

3

10,000

25,000

4

25,000

50,000

5

50,000

100,000

6

100,000

200,000

7

200,000

300,000

8

300,000

350,000

9

350,000

400,000

10

400,000

450,000

11

450,000

500,000

12

500,000

550,000

13

550,000

600,000

14

600,000

650,000

15

650,000

700,000

16

700,000

750,000

17

750,000

800,000

18

800,000

900,000

19

900,000

1,000,000

20

1,000,000

1,250,000

21

1,250,000

1,500,000

22

1,500,000

1,750,000

23

1,750,000

2,000,000

24

2,000,000

2,500,000

25

2,500,000

3,000,000

26

3,000,000

3,500,000

27

3,500,000

4,000,000

29

4,000,000

4,500,000

31

4,500,000

5,000,000

34

5,000,000

7,000,000

37

7,000,000

10,000,000

40

10,000,000

15,000,000

43

15,000,000

20,000,000

46

20,000,000

25,000,000

49

25,000,000

30,000,000

52

(Added, 17 of 1948, s. 3. Amended, 1 of 1959, s. 11)

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2026-05-04 16:45:32 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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1983 Ed.] Estate Duty (CAP. 111 61 Where the principal value of the estate $ Exceeds 2,000,000 and does not exceed 2,500,000 Estate duty shall be payable at the rate per cent of 24 2,500,000 * *1 ** 12 24 ** 3,000,000 * 3,000,000 3,500,000 25 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 10,000,000 ** 7,000,000 34 10,000,000 15,000,000 20,000,000 ** 15,000,000 40 20,000,000 43 25,000,000 ** 25,000,000 46 30,000,000 ** 30,000,000 49 52 (Added. 7 of 1941, s. 3) FIFTH SCHEDULE (Persons dying on or after 1 April 1948 and before 1 February 1959) 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 5,000 and does not exceed 10,000 3 10,000 25,000 4 25,000 50,000 5 50,000 100,000 6 100,000 200,000 7 200,000 300,000 8 300,000 350,000 9 350,000 400,000 10 400,000 450,000 11 450,000 500,000 12 500,000 550,000 13 550,000 600,000 14 600,000 650,000 15 650,000 700,000 16 700,000 750,000 17 750,000 800,000 18 800,000 900,000 19 900,000 1,000,000 20 1,000,000 1,250,000 21 1,250,000 1,500,000 22 1,500,000 1,750,000 23 1,750,000 2,000,000 24 2,000,000 2,500,000 25 2,500,000 3,000,000 26 3,000,000 3,500,000 27 3,500,000 4,000,000 29 4,000,000 4,500,000 31 4,500,000 5,000,000 34 5,000,000 7,000,000 37 7,000,000 10,000,000 40 10,000,000 15,000,000 43 15,000,000 20,000,000 46 20,000,000 25,000,000 49 25,000,000 30,000,000 52 (Added, 17 of 1948, s. 3. Amended, 1 of 1959, s. 11)
Baseline (Original)
1983 Ed.] Estate Duty (CAP. 111 61 Where the principal value of the estate $ Exceeds 2,000,000 and does not exceed 2,500,000 Estate duty shall be payable at the rate per cent of 24 2.500.000 * *1 ** 12 24 ** 3.000.000 * ་་ 3,000,000 3,500,000 25 26 3,500,000 41 ** ** 4,000,000 27 ** 4,000,000 * 管理 4,500,000 29 รา 4,500,000 5,000,000 31 * 那师 5,000,000 7,000,000 10,000,000 ** 7,000,000 34 势多 ** " 15,000,000 20,000,000 ** 25,000,000 > ** ** 30,000,000 势发 10,000,000 37 15,000,000 40 20,000,000 43 *T ** 嘴我 25,000,000 46 30,000,000 49 52 ( Added. 7 of 1941, $. 3) FIFTH SCHEDULE (Persons dying on or after 1 April 1948 and before 1 February 1959) 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 S Exceeds 5.000 and does not exceed 10.000 10,000 25.000 3 ** * 25,000 ** 50,000 4 50,000 ፡፡ 噪噪 17 100,000 S ** 100.000 ** 200.000 6 ** 200,000 A 300,000 7 ** * 300,000 * ** *+ 350,000 8 350,000 ** ** 400.000 9 ** *1 400,000 450.000 10 31 11 450,000 500.000 11 17 500,000 550,000 12 ** 550,000 ཝཱ 600,000 13 ** 600,000 At * 3 ** 650,000 14 650,000 ** ** 700,000 15 ** 700,000 750.000 16 ** 24 ** 750,000 800,000 900,000 ་་ 1,000,000 * * * * * > 800.000 17 11 ** 900.000 18 ** ** ** 1,000,000 19 * 17 ** 4. 1,250,000 20 ** 1,250,000 1.500.000 1.500.000 21 ** ** ** 1.750,000 22 *1 47 31 ** 1,750,000 2,000,000 ** 19 * $5 2,000,000 23 ** ** ** 2,500,000 24 ་་ 2,500,000 ** 3,000,000 25 3,000,000 * 34 3,500,000 26 ** 3.500,000 4.000.000 27 11 ** 4,000,000 34 ** 4,500,000 29 77 4,500,000 $5 5,000,000 31 * 5.000,000 7,000,000 34 እነ 罗贯 7,000,000 ** ל 47 10,000,000 37 ** 10.000.000 15.000.000 40 15,000,000 ** 20,000,000 43 20.000.000 25,000,000 ** * ** ** 25,000,000 46 ** དྷྭ! ** ** 30,000,000 49 ** 30,000,000 52 (Added, 17 of 1948, s. 3. Amended, I of 1959, s. 11)
2026-05-04 16:45:32 · Baseline
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1983 Ed.]

Estate Duty

(CAP. 111

61

Where the principal value of the estate

$

Exceeds 2,000,000 and does not exceed 2,500,000

Estate duty shall be payable

at the rate

per cent of

24

2.500.000

*

*1

**

12

24

**

3.000.000

*

་་

3,000,000 3,500,000

25

26

3,500,000

41

**

**

4,000,000

27

**

4,000,000

*

管理

4,500,000

29

รา

4,500,000

5,000,000

31

*

那师

5,000,000

7,000,000

10,000,000

**

7,000,000

34

势多

**

"

15,000,000

20,000,000

**

25,000,000

>

**

**

30,000,000

势发

10,000,000

37

15,000,000

40

20,000,000

43

*T

**

嘴我

25,000,000

46

30,000,000

49

52

( Added. 7 of 1941,

$. 3)

FIFTH SCHEDULE

(Persons dying on or after 1 April 1948 and before 1 February 1959)

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

S

Exceeds

5.000 and does not exceed

10.000

10,000

25.000

3

**

*

25,000

**

50,000

4

50,000

፡፡

噪噪

17

100,000

S

**

100.000

**

200.000

6

**

200,000

A

300,000

7

**

*

300,000

*

**

*+

350,000

8

350,000

**

**

400.000

9

**

*1

400,000

450.000

10

31

11

450,000

500.000

11

17

500,000

550,000

12

**

550,000

ཝཱ

600,000

13

**

600,000

At

*

3

**

650,000

14

650,000

**

**

700,000

15

**

700,000

750.000

16

**

24

**

750,000 800,000 900,000

་་

1,000,000

* * * * *

>

800.000

17

11

**

900.000

18

**

**

**

1,000,000

19

*

17

**

4.

1,250,000

20

**

1,250,000 1.500.000

1.500.000

21

**

**

**

1.750,000

22

*1

47

31

**

1,750,000 2,000,000

**

19

*

$5

2,000,000

23

**

**

**

2,500,000

24

་་

2,500,000

**

3,000,000

25

3,000,000

*

34

3,500,000

26

**

3.500,000

4.000.000

27

11

**

4,000,000

34

**

4,500,000

29

77

4,500,000

$5

5,000,000

31

*

5.000,000

7,000,000

34

እነ

罗贯

7,000,000

**

ל

47

10,000,000

37

**

10.000.000

15.000.000

40

15,000,000

**

20,000,000

43

20.000.000 25,000,000

**

*

**

**

25,000,000

46

**

དྷྭ!

**

**

30,000,000

49

**

30,000,000

52

(Added, 17 of 1948, s. 3. Amended, I of 1959, s. 11)

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