Hong Kong Gazettes Stamp Duty (Amendment) (No. 2) Bill 2026

The Hong Kong Official Gazette May 29 published Stamp Duty (Amendment) (No. 2) Bill 2026, for introduction in the Legislative Council on June 10. The bill includes measures to: 1) require interest on default amounts denominated in nonresident currency to be calculated using an equivalent Hong Kong dollar amount, based on the prevailing exchange rate; 2) clarify that nonresident currency amounts are generally converted into Hong Kong dollars, except for instruments covered under the new regime; 3) require specified instruments to have stamp duty calculated and paid in a specified nonresident currency; 4) provide rounding rules for nonresident currency amounts; ...