After searching for and selecting the desired flat, the purchaser may enter into a provisional agreement for sale and purchase with the vendor and pay the vendor an initial deposit. The parties will then instruct their own solicitors to handle the conveyancing process, including preparing the formal agreement for sale and purchase and the title deeds, and conducting a land search. If a mortgage application is necessary, banks generally require the engagement of a law firm from their approved panel. The parties will subsequently sign the formal agreement for sale and purchase, and the purchaser will pay the further deposit.

The formal agreement must be presented to the Land Registry for registration to protect the parties’ interests. The purchaser’s solicitors will arrange for the registration.

As required by the Government, stamp duty is payable upon the execution of an agreement for sale and purchase. The purchaser must have successfully obtained the mortgage loan approval and signed the loan facility agreement before the completion date specified in the agreement for sale and purchase. The title deeds will be kept by the bank. On the completion date, the bank will pay the balance of the purchase price to the vendor, and the purchaser will officially become the property owner.

As the Hong Kong Government abolished all demand-side management measures on 28 February 2024, non-Hong Kong permanent residents purchasing residential properties are no longer subject to the Buyer’s Stamp Duty (BSD) and the New Residential Stamp Duty (NRSD). At present, only one type of stamp duty is payable for property purchase: the ad valorem stamp duty (AVD). The AVD is charged on a progressive scale based on the transaction price or the market value of the property, whichever is higher. The rate depends on the transaction price of the property, currently capped at 6.5%.

For more information, please visit the “Stamp Duty Rates” page on GovHK website.

Under the Stamp Duty Ordinance (Cap. 117), a lease must be presented to the Inland Revenue Department for payment of stamp duty and stamping within 30 days after the date of execution. Stamp duty is charged based on the lease term. The commencement date of the lease is unrelated to the time for stamping. A lease that is not stamped can neither be used as evidence in civil courts nor be filed or acted upon by any public officer or body corporate. Late stamping is subject to a maximum penalty of 10 times the amount of the stamp duty.

Deeds registration system is the current land registration system in Hong Kong, governed by the Land Registration Ordinance (Cap. 128). The deeds registration system governs only the priority of registered instruments; it neither confers validity on the instrument nor guarantees title to the property. In other words, a person registered as owner of a property in the land register may not be a legal owner as his or her title to the property may be defective, uncertain or subject to the challenges of persons who are not registered in the land register maintained by the Land Registry (LR). Uncertainties of title may put purchasers at increased risk and may also reduce the commercial potential of the property involved. Hence, in each property transaction, it is necessary to check all the documents of title affecting the property that are required to be furnished as proof of title under the Conveyancing and Property Ordinance (Cap. 219).

For the sale or lease of a property, land search can assist in ascertaining important information, including who the registered owner of the property is and what incumbrances are registered against it. The LR provides online and counter search services.

• Online search services: a full range of search services is available via the Integrated Registration Information System (IRIS) Online Services.
• Counter search and self-service search: you can conduct searches of land registers and place orders for copies of land records for properties anywhere in Hong Kong through the counter search and self-service search services at the LR’s Customer Centre and the New Territories Search Offices.

If a tenant defaults on rent, the landlord may recover the outstanding rent and/or repossess the property through several legal avenues under Hong Kong law. The specific action to be taken depends on whether the landlord seeks only to recover the rent, or to terminate the tenancy and recover possession of the property at the same time.

First, if the landlord seeks only to recover the outstanding rent and not to repossess the property at this time, the landlord may bring a monetary claim in the relevant tribunal or court. The avenue for the claim depends on the amount of rent arrears: for lower amounts, the claim should be filed in the Small Claims Tribunal; for higher amounts, it should be filed in the District Court or the Court of First Instance. After hearing the case, if the court finds that the tenant is liable to pay the outstanding rent, it will give a judgment ordering the tenant to pay the arrears.

However, the landlord must observe the statutory procedural requirements for domestic tenancies. In general, a Notice of New Letting or Renewal Agreement (Form CR109) should be submitted to the Rating and Valuation Department for registration within one month of the execution of a domestic tenancy. Landlords can download the form or submit electronic form via the Rating and Valuation Department’s website. If the submission is not duly made, the landlord may not be legally entitled to recover the rent until the registration is completed and the surcharge is paid.

A landlord seeking to recover the outstanding rent and repossess the property may apply to the Lands Tribunal or the court for possession. Under the Landlord and Tenant (Consolidation) Ordinance (Cap. 7), a landlord is generally entitled to terminate the tenancy if the tenant fails to pay rent for more than 15 days after the due date, even if the tenancy does not expressly contain a forfeiture clause. The landlord may apply to the court for an order to terminate the tenancy and for repossession of the property. Where the court grants an order for possession and the tenant still refuses to vacate the property, the landlord may repossess the property lawfully by having the order executed by a bailiff.

Besides, after obtaining a judgment, the landlord may apply for a warrant of distress if the tenant still fails to pay the arrears. A bailiff may lawfully enter the property, distrain realisable property belonging to the tenant (such as furniture or electrical appliances), and auction it to satisfy the arrears.

It is worth noting that a landlord must not take “self-help” actions such as changing the door locks, removing the tenant’s belongings without permission, or cutting off water or electricity supply. These actions may constitute criminal offences or civil torts, exposing the landlord to legal liability. The appropriate approach is to go through the court proceedings, obtain an order and enforce the order.

In summary, if a tenant defaults on rent, the landlord may either recover only the rent or may terminate the tenancy and repossess the property at the same time. All actions must be taken in accordance with the law, including the proper registration of the tenancy and application to the court for the relevant orders. Handling the matter through lawful channels will protect the landlord’s interests and help avoid breaching the law.

In Macao, real estate transactions, legally referred to as transactions of immovable property, are conducted under the notaries and real estate registration mechanism in the following procedures:

Under Macao’s centralised mechanism for the registration and disclosure of property information, any person may inspect the registration particulars of all immovable properties in Macao. Therefore, purchasers should first apply to the Real Estate Registry (Conservatória do Registo Predial) for the “property search paper” (formally known as the Property Registration Written Report) to initially verify the identity of the owner of the target immovable property, and check whether it is subject to any encumbrances such as mortgage or provisional attachment.

Next, the vendor and purchaser will sign a promissory sale and purchase contract before entering into a formal contract for sale and purchase to effect the conveyance of the immovable property. It should be noted that, under the Civil Code (Código Civil) of Macao, the contract for sale and purchase of immovable property must be executed by notarial deed, meaning that the signing of the deed (notarial deed of sale and purchase) must be conducted in the presence of a notary public in Macao; otherwise, the contract will be null and void.

Moreover, purchasers must report the immovable property transaction to the Financial Services Bureau (Direcção dos Serviços de Finanças) for payment of stamp duty for property conveyance.

Mortgage loan applications, if required, are normally made to a bank after the promissory contract has been signed. The notarial deed of property mortgage is often executed by a bank representative in the presence of a notary public in Macao during the signing of the deed.

Lastly, a purchaser must apply to the Real Estate Registry (Conservatória do Registo Predial) for registering the conveyance of the immovable property and, if any, the mortgage. Only upon completion of registration will the purchaser secure full ownership effect against third parties.

Macao abolished three stamp duties related to immovable properties, namely special stamp duty, additional stamp duty and acquisition stamp duty, with effect from 20 April 2024.

The stamp duty rates for property purchased by non-Macao residents are now fully aligned with those for Macao residents. In other words, non-Macao residents, legal persons and individual business owners are no longer subject to an additional stamp duty charged at 10% of the property price. However, stamp duty for conveyance of property remains payable. The same tax rates for conveyance on sale of property, ranging from 1% to 3%, apply to both residents and non-residents of Macao.

For further information, please visit the “Payment of Stamp Duty for Property Conveyance” page on the Macao SAR Government Portal.

Pursuant to the Civil Code of Macao regarding the legal regime on the lease of immovable properties (amended through Law No. 13/2017), all signatures in a lease must undergo notarial authentication. In other words, the signatures of both the lessor and lessee are subject to authentication by a notary public in Macao; otherwise the lease will be null and void ab initio.

The Law also stipulates that a notary public must verify, before the signature authentication for the immovable property lease, that the lessor has settled the stamp duty for the lease with the Financial Services Bureau (Direcção dos Serviços de Finanças) of Macao. Thus, the validity of a lease in Macao depends on whether the above two procedures have been completed.

In accordance with Article 159 of the Macao Notary Code (Código do Notariado), signature authentication can be conducted in two ways, namely “authentication by comparison” and “on-site authentication”. For “authentication by comparison”, the parties concerned may sign on the lease in advance and entrust it to another person (such as an estate agent) who will present the lease agreement and the identification documents bearing the parties’ signatures to a Public Notary Office (Cartório Notarial) in Macao or a Macao private notary for authentication. “On-site authentication” refers to the process where the parties concerned sign the lease in the presence of a notary public, who will then carry out signature authentication on the spot.

Although the reporting of lease and payment for lease stamp duty to the Financial Services Bureau of Macao are required in Macao, lease registration and filing is not mandatory under Macao’s legal regime. A lease is deemed valid upon completion of the above two required procedures.

Before buying a property, it is common for purchasers, in addition to on-site inspection, to apply to the Real Estate Registry of Macao for a “property search paper” to get a clear picture of the status of the target property.

The “property search paper” is officially known as the Property Registration Written Report. “Property search paper” applicable to building flats comprises three parts, namely: (1) identification information of the property, including the building’s location and legal status of the land (such as whether it is privately owned or subject to concession by government lease), and in the case of concession by government lease, the respective lease terms are also included; (2) identification information of the self-contained unit on its area and use (such as residential, commercial, or parking); (3) ownership registration information of the self-contained unit, including the name(s) of titleholder(s) and the respective shares, outstanding bank loans, and whether it is subject to litigation, attachment, seizure, or other conditions.

Applications for the “property search paper” can be submitted online or in person:

• Online application: request an electronic version of the “property search paper” through the web version or mobile app of the “Macao One Account”, or the dedicated website of the Legal Affairs Bureau (Direcção dos Serviços de Assuntos de Justiça)
• In-person application: apply in person at the Real Estate Registry (Conservatória do Registo Predial), the Government Services Centre (Centro de Serviços da RAEM), or the Public Services Centre (Centros de Prestação de Serviços ao Público)

In addition to the “property search paper”, purchasers can also apply to the Real Estate Registry of Macao for a “property registry certificate”. The certificate is more detailed and comprehensive compared to the “property search paper”, providing full registration history together with the past and current status of the target property.

In the event of a lessee’s default on rent, the lessor may recover the outstanding rent and repossess the unit through “eviction proceedings”.

“Eviction proceedings” refers to the civil litigation in which a lessor petitions the court to order the lessee to pay the outstanding rent, terminate the lease agreement, and return the immovable property concerned. Relevant procedures were relatively cumbersome under the previous regime, generally involving legal representation in lengthy process of litigation and hearing from start to finish, resulting in increased time and money costs for landlords because of a prolonged period of rent arrears.

Law No. 19/2024, “Amendments to the Eviction Proceedings Regime of the Civil Procedure Code” (Alteração ao regime da acção de despejo do Código de Processo Civil), which came into force on 1 March 2025, introduced streamlined procedures for specific circumstances under the existing regime to enhance the procedural efficiency of rent recovery.

Under the new requirements, a lessor may initiate simplified eviction procedures in the following circumstances: the lessee has been in arrears with rent for a cumulative period of three months; the lease agreement stipulates that rent must be deposited into a bank account in Macao; and the lessor has served the lessee with a written notice of the rent default. To facilitate the preservation of evidence, the new regime affords landlords greater flexibility to serve written notices by letter, email, or instant message.

A key feature of the new regime is the lowering of litigation threshold. At the trial level, a lessor is not required to have legal representation (except in an appeal) and may initiate proceedings before the court on their own, thereby lowering legal costs. If all documents are in order and the facts are clear, the court may directly render a decision without necessarily scheduling a hearing, thereby effectively shortening the processing time of the case.

If the lessee fails to comply with the court’s judgment by vacating the property and settling the outstanding rent within the specified time, the lessor may apply to the court for the mandatory enforcement of eviction.

Under the new eviction regime, if the lessee fails to vacate the leased property within 15 days of receiving the judgment notification, the lessor may petition the court for the enforcement of eviction, regardless of any pending appeal initiated by the lessee. The lessee must remove all personal belongings from the property within 15 days after execution of the eviction, failure of which constitutes abandonment of relevant items. The lessor may request lease termination, and cumulatively claim for the outstanding rent together with the related damages in the same proceedings.

The basic steps for recovery of rent are broadly summarised as follows:

• Preserving the lease agreement and evidence of rent default;
• Serving a written demand to the lessee;
• Initiating eviction proceedings before the court when certain conditions are met;
• Applying for the court’s enforcement to repossess the unit and recover the outstanding rent after obtaining a judgment.

The new regime, with its streamlined procedures and enhanced enforcement efficiency, enables landlords to promptly protect their rights against rent default through judicial means, while preserving court oversight and proper legal safeguards, as compared with the previous regime.

Eligibility criteria for purchasing properties: Hong Kong residents with a Residence Permit for Hong Kong, Macao and Taiwan Residents or a Mainland Travel Permit for Hong Kong and Macao Residents may purchase properties in the nine Mainland cities of the Guangdong-Hong Kong-Macao Greater Bay Area (“GBA”), subject to the same property ownership limit as Mainland residents.

Settlement of funds: Remittance of funds to the Mainland for property purchase (deposit, down payment or full payment) and mortgage repayments is exempt from the daily remittance limit for Hong Kong and Macao residents’ same-name bank accounts in the Mainland. The funds will be converted into Renminbi (RMB) and credited to the loan account directly after the lending bank verified its authenticity. If the property transaction falls through, the funds will be returned to the account outside the Mainland through the original remittance channel. For details, please refer to the “Guideline on the Facilitation of Settlement and Payment for Hong Kong and Macao Residents Purchasing Real Estate Property in Mainland Cities within the GBA” (in Chinese only) (applicable to eight cities including Guangzhou, Zhuhai, Foshan, Huizhou, Dongguan, Zhongshan, Jiangmen and Zhaoqing) and the “Guideline on the Facilitation of Settlement and Payment for Hong Kong and Macao Residents Purchasing Real Estate Property in Shenzhen” (in Chinese only) (applicable to Shenzhen).

Withdrawal of or loan from the Housing Provident Fund: Hong Kong residents who have contributed to the Housing Provident Fund in the GBA (with the same deposit ratio as that of Mainland employees) may withdraw funds to purchase or rent a property in the Mainland, or repay property mortgage loans in the Mainland or Hong Kong (with the same down payment ratio and loan interest rate as those for Mainland residents). Cross-boundary withdrawal of the Housing Provident Fund is also allowed. For example, arrangement of cross-boundary RMB settlement for the Housing Provident Fund has been implemented in Nansha, Guangzhou and Qianhai, Shenzhen. This allows funds withdrawn to be remitted directly to the bank accounts in Hong Kong without any service charge throughout the cross-boundary remittance process. Application for withdrawal can be made online (via the WeChat Official Account), and the funds can be credited to the account instantly.

Property transactions in the Mainland place strong emphasis on administrative supervision and online record filing. Taking the purchase of a first-hand property in the Mainland as an example, the process starts with physical inspection of property and title search so as to verify property ownership and the “Five Certificates”. After selecting a unit, the buyer is required to pay a deposit, enter into a preliminary agreement, and sign a formal sale and purchase contract. Subsequently, “Online Contract Signing” must be completed through Government system to safeguard the transaction. Upon full payment or arrangement of a bank mortgage, the buyer is required to pay deed tax in accordance with the law and apply to the Real Estate Registration Center for a Real Estate Certificate. After the buyer has inspected and accepted the unit delivered by the seller, the property handover is officially completed.

Actual implementation of the measures and the procedures for document processing may vary slightly by region and shall be subject to the public announcements of the local authorities.

The Mainland has introduced various policies and measures benefitting Hong Kong and Macao residents in the GBA. The measures aim to facilitate property purchases by Hong Kong and Macao residents in the Mainland cities of the GBA. Hong Kong and Macao residents are treated as local residents in purchasing properties in the Mainland cities of the GBA. They are no longer required to provide evidence of their duration of residence, study or employment; nor do they have to meet conditions on the payment of individual income tax and social security.

Residents of Hong Kong and Macao may handle matters related to deed tax, tax declaration and tax payment via the WeChat Mini Program of the Guangdong Provincial Tax Service of the State Taxation Administration, or by visiting the Guangdong Provincial Tax Service in person with the required documents. For more information, please visit the relevant page on the Guangdong Provincial Tax Service website (in Chinese only): https://guangdong.chinatax.gov.cn/gdsw/zhsw_yst_sbl/2022-11/28/content_8afb5f472b804170819810c3f89b8568.shtml

The specific deed tax rate will be determined by the respective local governments.

Under the law of the Mainland, the parties to a lease are required to register the lease contract with the real estate administration department for record after signing it. According to the Law of the People’s Republic of China on the Administration of the Urban Real Estate (in Chinese only), for a property lease, the lessor and the lessee shall conclude a written lease contract defining such matters as the lease term, purpose of lease, rent, responsibility for repairs, as well as other rights and obligations of both parties, and shall register the lease with the real estate administration department for record.

Furthermore, according to the “Administrative Measures for the Leasing of Commodity Housing” (in Chinese only), the parties to a lease shall, within 30 days of signing a lease contract, register it with the competent authorities for construction and real estate of the local people’s governments of the municipality, city or province where the leased property is situated for record. In some regions or under specific circumstances, such as for strengthening management of transient population and maintaining public order, residents may be required to complete registration procedures related to population management within a shorter period. In general, these requirements are explicitly stipulated in local regulations, rules or policy documents.

Article 706 of the Civil Code of the People’s Republic of China stipulates the relationship between contract registration and contract validity, stating that failure to register the lease contract in accordance with the law does not affect the validity of the contract.

The “Interim Measures for Real Estate Registration Information Searches” are formulated in accordance with the Civil Code of the People’s Republic of China, the Interim Regulations on Real Estate Registration, and other laws and regulations, for the purposes of regulating searches for real estate registration information, strengthening the management, protection and utilisation of such information, safeguarding real estate transactions, and protecting the lawful rights and interests of the real estate right holders.

Members of the public may conduct property title searches in person at designated inquiry centres in each city, or through platforms such as the websites or WeChat Accounts of each city’s Real Estate Registration Centre or Planning and Natural Resources Bureau. However, many municipalities stipulate that only in-person inquiries are permitted.

If a tenant defaults on rent, the landlord may recover the rent and repossess the property through legal process to protect his or her rights and interests and to avert legal risks. In general, the course of action involves several stages, namely issuing demands, terminating the contract, and instituting legal proceedings. By mutual consent of the parties, the dispute between the landlord and the tenant may also be resolved through arbitration or mediation.

First, the landlord should review the terms of the lease contract to ascertain, among other things, the rent due date, the default liabilities, whether there is agreed grace period of arrears before initiating the termination of the contract, and the calculation of liquidated damages. The landlord should then promptly issue the tenant with a written demand specifying the outstanding rent, the period of rent arrears, and the repayment deadline (such as 7 to 15 days). It should also be clearly stated in the demand that failure to pay by the deadline will result in the termination of the contract in accordance with the law and legal liabilities will be pursued. The demand may be served by registered mail, courier, email or WeChat. Proof of service must be retained for use in any future legal proceedings.

According to the Civil Code of the People’s Republic of China, where a lessee fails to pay or delays payment of rent without proper justification and remains in default within a reasonable period following a demand for payment by the lessor, the lessor may terminate the lease contract and recover the leased property. In addition, the lessor may choose to demand payment of the full rent and liquidated damages, subject to the specific terms of the contract and the type of lease. If the contract expressly provides that “the lease may be terminated if the rent is overdue for more than a certain number of days”, the lessor may generally act in accordance with the contract. Upon termination of the contract, the landlord may simultaneously claim payments of the rent arrears, liquidated damages (if agreed upon), compensation for losses, and restitution of the property. If the tenant continues to occupy the property after the contract has been terminated, the landlord may also demand that the tenant pay an occupancy fee for the period of occupation.

If the tenant refuses to settle the rent or vacate the property, the landlord should bring a civil action before the People’s Court at the situs of the property. In such litigation, claims usually include, among other things, payment of the outstanding rent, termination of the lease contract, restitution of the property, and payment of litigation costs. If the tenant still fails to fulfil his or her obligations after the delivery of a legally binding judgment by the court, the landlord may seek enforcement. Accordingly, the enforcement department of the court will take measures in accordance with the law, such as attachment of property, freezing of bank accounts, or the tenant’s eviction from the property.

It is important to note that even if the tenant is in rent arrears, it is inadvisable for the landlord to change the door locks, forcibly evict the tenant, or remove the tenant’s belongings. Such “self-help” actions may be deemed tortious and could even give rise to public order or civil liability risks. The lawful approach is to resolve the matter through contractual agreements and legal proceedings.

In summary, the basic steps for recovery of rent are as follows: preserving evidence, serving a written demand, terminating the contract in accordance with the law (if conditions are met), initiating legal proceedings, and applying for enforcement. Addressing the matter through legal process not only increases the likelihood of successfully recovering the rent and repossessing the property, but also avoids unnecessary legal disputes.