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Exemption from stamp duty on the transfer of shares or units of real estate investment trusts (REITs): This measure aims to reduce related transaction costs and enhance the market competitiveness of Hong Kong REITs.Exemption from stamp duty on the transfer of shares or units of real estate investment trusts (REITs): This measure aims to reduce related transaction costs and enhance the market competitiveness of Hong Kong REITs.

These reform measures are part of the relevant measures put forward by the Hong Kong SAR Government in response to the Government's Budget for the fiscal year 2024-2025, with the aim of further promoting the development of Hong Kong's financial market.Revise the arrangement of stamp duty collection under the paperless securities market system: This revision aims to optimize the stamp duty collection process under the paperless securities market environment and improve efficiency.Revise the arrangement of stamp duty collection under the paperless securities market system: This revision aims to optimize the stamp duty collection process under the paperless securities market environment and improve efficiency.

The Hong Kong SAR Government did welcome the passage of the Stamp Duty Legislation (Miscellaneous Amendments) Bill 2024 by the Legislative Council on 11 December 2024. The passage of this Bill means that Hong Kong will implement the following important stamp duty reform measures: