施政報告
調整住宅物業需求管理措施
99. 面對房屋供應偏緊而市民對置業的剛性需求強烈的情況，政府2010年起推出多輪需求管理措施，或坊間俗稱的「辣招」，打擊短期炒賣活動及減少外來需求，確保物業市場穩定發展及優先照顧香港市民置業需要。但過去一年，利率顯著上升，多個地區經濟放緩，本地樓市交投減少，樓價亦出現調整。
100. 隨着香港未來房屋供應量將持續增加，考慮整體情況後，政府決定採取以下調整住宅物業需求管理措施，即日生效：
- 把額外印花稅的適用年期由三年縮短至兩年。換言之，業主在持有物業兩年後出售物業，無須再繳付樓價10%的額外印花稅；
- 買家印花稅和新住宅印花稅的稅率減半，兩者均會由15%減至7.5%。這安排有助減輕已擁有住宅物業的香港永久性居民再購買住宅物業時的財政負擔，以及非香港永久性居民購買住宅物業的成本；及
- 為外來人才的置業印花稅實施「先免後徵」，即優化去年為合資格外來人才退還在港置業印花稅的安排，由原本在購入物業時先徵收買家印花稅和新住宅印花稅，然後在相關人士居港滿七年並成為香港永久性居民後才退還（即「先徵後退」），改為在購入物業時先暫免徵收相關稅項，若相關人士其後未能成為香港永久性居民才繳付相關稅項（即「先免後徵」）。新安排適用於今天或以後簽署的「買賣協議」。
政府會密切監察樓市，確保其穩健發展。
Policy Address
Adjust the Demand-side Management Measures for Residential Properties
99. Against the backdrop of tight housing supply and solid demand for property purchase, the Government has since 2010 introduced several rounds of demand-side management measures to curb short-term speculation activities and reduce external demand. This has been done to ensure the steady development of the property market and accord priority to the home ownership needs of the people of Hong Kong. Nonetheless, over the past year, interest rates have risen significantly, various economies have shown moderated growth, and transactions of the local residential property market have declined alongside a downward adjustment of property prices.
100. With the increasing housing supply in Hong Kong in the coming years and having considered the overall situation, the Government has decided to, with immediate effect from today, make the following adjustments to the demand-side management measures for residential properties:
- shorten the applicable period of the Special Stamp Duty (SSD) from three years to two years. In other words, if a property owner disposes of his/her property two years after acquisition, he/she will no longer need to pay the SSD, which amounts to 10% of the property price;
- reduce the respective rates of the Buyer’s Stamp Duty (BSD) and the New Residential Stamp Duty (NRSD) by half, from 15% to 7.5%. This arrangement will help alleviate the financial burden on Hong Kong Permanent Residents (HKPRs) who have already owned residential properties in their acquisition of another residential property, as well as reduce the costs of non-HKPRs in their acquisition of residential properties; and
- introduce a stamp duty suspension arrangement for incoming talents’ acquisition of residential properties. This is an enhancement of the stamp duty refund arrangement introduced last year for eligible incoming talents, whereby an incoming talent is required to pay the BSD and the NRSD at the time of property acquisition and will get a refund of the stamp duty paid when the talent concerned has resided in Hong Kong for seven years and become a HKPR. Under the suspension arrangement, the payment of stamp duty concerned is suspended at the time of property acquisition, but the talent is required to pay the relevant amount if he/she is subsequently unable to become a HKPR. This new arrangement applies to any sale and purchase agreement entered into from today onwards.
The Government will continue to closely monitor the property market to ensure its healthy and steady development.