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Support Measures

Support Measures

  • Rates concession for domestic properties for the first quarter of 2025/26, subject to a $500 ceiling
  • Rates concession for non-domestic properties for the first quarter of 2025/26, subject to a $500 ceiling
  • Reduce salaries tax and tax under personal assessment for the assessment year 2024/25 by 100%, subject to a $1,500 ceiling
  • Reduce profits tax for the assessment year 2024/25 by 100%, subject to a $1,500 ceiling
  • Provide extra half-month allowance of standard CSSA payments, Old Age Allowance, Old Age Living Allowance or Disability Allowance. Similar arrangements for Working Family Allowance
  • Domestic and non-domestic property transactions: increase to $4 million the maximum value of properties chargeable to a stamp duty of $100, with immediate effect

Ad valorem stamp-duty rate after adjustment

Small and Medium Enterprises

  • Inject $1.5 billion into the BUD Fund and the Export Marketing and Trade and Industrial Organisation Support Fund, and streamline application arrangements
  • SME Financing Guarantee Scheme: principal moratorium application period to last until November 2025
  • Funds dedicated for SME financing by participating banks of the Taskforce on SME Lending exceed $390 billion
  • HKTDC to launch the E-Commerce Express to provide Hong Kong enterprises with consultation services, and organise the second edition of the Hong Kong Shopping Festival

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