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      | On Sale or Transfer of Immovable Property in Hong Kong |  
      | Amount or value of the consideration | Rate |  
      | Exceeds | Does not exceed |  |  
      |  | $4,000,000 | $100 |  
      | $4,000,000 | $4,323,780 | $100 + 20% of excess over $4,000,000 |  
      | $4,323,780 | $4,500,000 | 1.5% |  
      | $4,500,000 | $4,935,480 | $67,500 + 10% of excess over $4,500,000 |  
      | $4,935,480 | $6,000,000 | 2.25% |  		
      | $6,000,000 | $6,642,860 | $135,000 + 10% of excess over $6,000,000 |  
      | $6,642,860 | $9,000,000 | 3.00% |  
      | $9,000,000 | $10,080,000 | $270,000 + 10% of excess over $9,000,000 |  
      | $10,080,000 | $20,000,000 | 3.75% |  
      | $20,000,000 | $21,739,120 | $750,000 + 10% of excess over $20,000,000 |  
      | $21,739,120 |  | 4.25% |  
  
    
      | On Lease of Immovable Property in Hong Kong |  
      | Term | Rate |  
      | Not defined or is uncertain | 0.25% x of the yearly or average yearly rent |  
      | Does not exceed 1 Year | 0.25% x of the total rent payable over the term of the lease |  
      | Exceeds 1 Year & Does not exceed 3 Year | 0.5% x of the yearly or average yearly rent |  
      | Exceeds 3 Years | 1% x of the yearly or average yearly rent |  
 
                
                  | Useful Telephone Numbers (Public Services)  |  
                  | 
                    
                      | 
                        
                          | HK Electric | 2887 3411 | Citybus | 2873 0818 |  
                          | China Light and Power | 2678 2678 | First Bus | 2136 8888 |  
                          | HK Towngas | 2880 6988 | New Lan Tao Bus | 2984 9848 |  
                          | PPS | 18033 (Bill Payment) 18013 (Bill Registration)
 | Free Legal Advice | 2521 3333 |  
                          | Phone Enquiry | 1083 |  
                          | HK Airport | 2181 8888 | Dial-a-Weather | 1878 200 |  
                          | Kowloon Motor Bus | 2745 4466 | Hang Seng Index | 28108111 |  |  |  
 
                
                  | Useful Telephone Numbers (Government Departments)  |  
                  | 
                    
                      | 
                        
                          | Estate Agents Authority | 2598 9550 | Companies Registry | 2867 2587 (Incorporation of local limited company)  |  
                          | Water Supplies Department | 2824 5000 |  | 2867 4655 (Registration of overseas company)  |  
                          | Inland Revenue Department | 1878 088 | Lands Tribunal | 2771 3034 |  
                          | Rating and Valuation Department | 2805 7666 | Government Hotline 
 | 1823
 |  
                          | Lands Department | 2525 6694 | Government Information |  |  
                          | The Land Registry | 2867 8080 | ESD Life |  |  |  |  |  |  |