E-package: DIY Residential Tenancy Agreement
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E-package: DIY Residential Tenancy Agreement

Introduction

The E-package of DIY Residential Tenancy Agreement (E-package) aims to assist members of the public to independently enter into a tenancy agreement for their residential homes, without the costs and trouble of engaging a lawyer.

This E-package consists of a template residential tenancy agreement and a set of guidance notes on how to stamp, register and file Form CR109 for a residential tenancy agreement. The template tenancy agreement and guidance notes are available in both English and Chinese. The public can adapt and use the template tenancy agreement to suit their own situation in renting residential premises. The guidelines notes provide a comprehensive guide on the necessary steps that the public needs to take to satisfy the legislative requirements on stamping, registration and filing of Form CR 109 after the signing of a residential tenancy agreement.



I. Template tenancy agreement

Download Word document versionWord document version or PDF versionPDF version.

alt : TemplateTenancyAgreement.pdf

 



II. Guidance notes for the stamping, registration and submission of Form CR 109 for a residential tenancy agreement



A. Introduction

1. This set of guidance notes is complementary to the tenancy agreement in the E-package of DIY Residential Tenancy Agreement. It sets out the steps that the parties have to take after the signing of a residential tenancy agreement in order to satisfy the legislative requirements on the stamping, registration, and submission of Form CR 109 for a residential tenancy agreement.

 



B. Stamping Procedures

  1. General

    1. Tenancy agreement, agreement for tenancy and any other document of similar effect (including their duplicate) (hereinafter called “tenancy agreement”) are chargeable with stamp duty.

    2. The landlord, tenant and any other persons signing the tenancy agreement are liable for the payment of stamp duty.

    3. A tenancy agreement has to be stamped within 30 days from the date of its signing. Late stamping will incur a penalty of up to a maximum of 10 times of the original amount of stamp duty.

  2. Consequences of not stamping a tenancy agreement

    1. An unstamped tenancy agreement shall not be admitted as evidence in civil proceedings, which means a party cannot enforce an unstamped tenancy agreement even if the other party is in breach of the unstamped tenancy agreement.

    2. An unstamped agreement cannot be registered, filed or acted upon by any public officer.

    3. The Collector of Stamp Revenue may take civil action to claim any outstanding stamp duty from the landlord and the tenant who are responsible for stamping the tenancy agreement.

  3. Methods of stamping

    You may choose one of the following three methods to stamp a tenancy agreement:

    1. Via the Internet

      1. The most convenient way is to submit a stamping application via the Internet at the GovHK. This is a 24-hour service and you do not need to present the original tenancy agreement to the Stamp Office.

      2. Before submitting a stamping application via the Internet, online authentication is required for users of e-Stamping service. Users of e-Stamping service can authenticate by one of the following means:
        1. E-Stamp Account;
        2. Taxpayer Identification Number and password; or
        3. Digital Certificate issued by Hongkong Post or the Digi-Sign Certification Services Ltd.

      3. To submit a stamping application via the Internet, the procedures are as follows:
        1. Visit https://www.gov.hk/en/residents/taxes/etax/services/stamping_of_property_document.htm.
        2. Click onto the “Login e-Stamping now”.
        3. Select “Tenancy Agreement” under the “Submit Stamping Application”.
        4. For business users, you may use E-Stamp Account or recognized digital certificate for authentication. For individual users, you may use eTax Account or recognized digital certificate for authentication.
        5. Read the instruction notes and input application details.
        6. Pay online by PPS, VISA or MasterCard. Alternatively, you may print the payment notice and pay the duty via existing tax payment channels.
        7. Finally, print the stamp certificate according to the instructions and attach it to the tenancy agreement.

      4. A stamp certificate has the same legal status as a conventional stamp.


    2. By Post

      1. You may submit a stamping request in paper form [IRSD111(E)] by post to The Stamp Office at P.O. Box No. 28827, Gloucester Road Post Office, Wan Chai, Hong Kong. The form can be obtained at http://www.ird.gov.hk/eng/pdf/irsd111.pdf or from the Stamp Office. You do not need to attach the original tenancy agreement.

      2. If the tenancy agreement is one containing the usual terms, you can calculate the stamp duty payable and attach the payment cheque to the application form. The cheque should be made payable to “The Government of the Hong Kong Special Administrative Region” or “The Government of the HKSAR” and crossed. No cash or post-dated cheques will be accepted.

      3. The Stamp Office will send you a stamp certificate by post within 5 working days after receipt of your payment. A stamp certificate has the same legal status as a conventional stamp.


    3. In person at the Stamp Office

      1. You may visit the Stamp Office and present the original tenancy agreement for stamping over the counters. You may pay by cash or cheque.

      2. The address and service hours of the Stamp Office are as follows:

        Address: 3/F, Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong
        (Please visit http://www.ird.gov.hk/eng/cu_ol.htm for directions)
        Monday to Friday8:45 a.m. to 5:00 p.m. (no lunch break)
        Saturday, Sunday and Public HolidaysClosed

        # Note: The above addresses and opening hours are for reference only. Please verify the addresses and opening hours with the relevant department and website.


  4. Calculation of stamp duty

    1. Stamp duty on tenancy agreements is calculated at rates which vary with the term of the tenancy as follows:

      TermStamp Duty Rate1
      a. Not defined or is uncertain0.25% of the yearly or average yearly rent2
      b. Does not exceed 1 year0.25% of the total rent payable over the term of the tenancy agreement2
      c. Exceeds 1 year but not exceeding 3 years0.5% of the yearly or average yearly rent2
      d. Exceeds 3 years1% of the yearly or average yearly rent2
      e. Key money, construction fee, etc. mentioned in the tenancy agreement4.25% of the consideration if rent is also payable under the tenancy agreement. Otherwise, same duty as for a sale of immovable property
      f. Duplicate or counterpart$5 each
      1 Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.
      2 The yearly rent, average yearly rent and total rent has to be rounded-up to the nearest $100. Rental deposit mentioned in the tenancy agreement will not be taken into account when computing stamp duty.

    2. To determine the term of a tenancy agreement:

      1. Both the commencement date and the cessation date will be counted.

        E.g. if the tenancy agreement commences on 1 January 2017 and terminates on 31 December 2017. It is a term of 1 year, and falls under the category of “does not exceed 1 year”.

        E.g. if the tenancy agreement commences on 1 January 2017 and terminates on 1 January 2018. It is a term of 1 year and 1 day, and falls under the category of “exceeds 1 year but not exceeding 3 years”.

      2. A tenancy agreement for a fixed term and thereafter until determined or one with a fixed term and an option to review is both treated as a tenancy agreement for that fixed term.

        E.g. if the tenancy agreement has a term of 2 years together with an option to renew for another 2 years. It is treated as a term of 2 years, and falls under the category of “exceeds 1 year but not exceeding 3 years”.

      3. A tenancy agreement for a fixed term but terminable upon an earlier event is treated as a tenancy for that fixed term.

        E.g. if the tenancy agreement has a term of 4 years with a right for the tenant to terminate at the end of the 2nd year. It is treated as a term of 4 years, and falls under the category of “exceeds 3 years”.


  5. Late Stamping

    1. You may be subject to the payment of penalty in cases of late stamping or omission as follows:

      Stamping DelayPenalty
      Not exceeding 1 month2 times the amount of stamp duty
      Exceeding 1 month but not exceeding 2 months4 times the amount of stamp duty
      Any other case10 times the amount of stamp duty


    2. You may lodge a request for remission of penalty by filling in the Application form for Remission of Penalty for Late Stamping with explanations of the delay and supporting evidence. The Application form can be obtained at https://www.ird.gov.hk/eng/pdf/irsd127.pdf or from the Stamp Office. Subject to the individual circumstances of each case, the Collector of Stamp Revenue may remit partly or wholly the penalty payable.

 



C. Registration Procedures

  1. General

    1. Tenancy agreement, lease and agreement for tenancy should be registered at the Land Registry.

    2. If a tenancy agreement is granted at market rent and has a term of 3 years or less, the priority of such tenancy agreement would not be affected even if the tenancy agreement is not registered at the Land Registry.

    3. If a tenancy agreement contains an option to renew, even if the term of the tenancy agreement is 3 years or less, such tenancy agreement has to be registered to secure its priority.

  2. Effect of non-registration

    1. Registration of a tenancy agreement gives the tenancy agreement priority over unregistered documents and other documents registered after the tenancy agreement.

    2. Registration of the tenancy agreement would put on notice or alert any person about the tenancy agreement when that person is dealing with the property of the tenancy agreement, so that priority will not be lost.

    3. Unregistered tenancy agreement would lose its priority to any subsequent purchaser or mortgagee acting in good faith and who has paid valuable consideration for his interest.

    4. If there is doubt as to whether a tenancy agreement should be registered at the Land Registry to protect its priority, the parties should seek legal advice to ascertain the necessity of registration.

  3. Timing for registration

    1. If a tenancy agreement is registered within one month after the date of the signing of tenancy agreement, its priority would be deemed to be the date of the signing of the tenancy agreement.

    2. If a tenancy agreement is registered beyond one month after the date of its signing, its priority would be the date of the registration of the tenancy agreement.

  4. Registration Fees

    1. The registration fee for any tenancy agreement or agreement for tenancy agreement is $210.

    2. The fees can be paid by cash/ EPS/ credit card.

    3. All the fees payable would not be refunded in all circumstances.

  5. Procedures for private lodgement of a tenancy agreement

    1. Tenancy agreement can be lodged for registration at the Land Registry either by engaging a solicitor or by private lodgement in person.

    2. All documents submitted for registration must be in A4 size and printed or written in black ink on one side only of white paper or azure ledger paper.

    3. The tenancy agreement must be stamped before the verification of the memorial for the registration of the tenancy agreement.

    4. Each tenancy agreement lodged for registration must be accompanied by a completed “Memorial Form (LR152D)”, which contains the essential particulars of the document. The memorial form can be purchased from the Customer Centre of the Land Registry at 19th Floor, Queensway Government Offices, 66 Queensway, Hong Kong. Each sheet of the memorial costs $5.

    5. The easiest and most practical way of obtaining the information required in the memorial form, including but not limited to the lot number, Property Reference Number (PRN) and the undivided shares of the property of the tenancy agreement, is to conduct a land search of the property.

    6. You can conduct a land search by following the steps below:

      How to conduct a search of a sub-division register (SDR)?

      1. Counter Search and Self-service Search

        You can conduct land search through the Counter Search and Self-service Search services at the Land Registry’s Customer Centre and the New Territories Search Offices (NTSOs) in Tai Po, Tsuen Wan and Yuen Long (Refer to the office details at paragraph 6).

      2. IRIS Online Services

        Visit the Integrated Registration Information System (IRIS) at https://www1.iris.gov.hk/eservices/ and select “Search Land Register”.

        Fill in any of the four sections: (I) Street Name Section; (II) Development Name Section; (III) Lot Details Section and (IV) Property Reference Number (PRN) Section.

        Select the land register that you would like to conduct a search on and fill in the information required accordingly. The fee for conducting a plain current search of the land register is $10.


    7. You may refer to the “Memorial Form Easy Guide” section in the Land Registry website http://www.landreg.gov.hk/en/form/152form.htm for guidance as to how to fill in the items in the memorial box.

    8. The memorial form has to be prepared by the landlord or tenant. After completing all the details in the memorial form, the party, preferably the landlord, would have to verify the memorial by oath taken before a Commissioner for Oaths.

    9. The Land Registry can arrange for administration of oath or affirmation for the verification of the memorial form on an appointment basis. Appointment can be made with the Deeds Lodgement Unit by phone (Telephone No: 2867 2868).

    10. You must complete the “Application for the Administration of the Oath/Affirmation by a Commissioner for Oaths at the Land Registry for Verification of a Memorial” which can be obtained at the Land Registry, before using the verification by oath service at the Land Registry. The fee for making the oath or affirmation to verify the memorial at the Land Registry is $170.

    11. The administration of oath by the Land Registry is only one of the pre-requisite steps to prepare the tenancy agreement for registration and NOT to be taken as the tenancy agreement being accepted for registration. The tenancy agreement would only be accepted for registration if it has fully complied with the provisions of the Land Registration Ordinance and its regulations.

    12. You must also complete a “Lodgement List”, which can be obtained at http://www.landreg.gov.hk/en/pdf/lodgement.pdf, showing the proper sequence of documents to be lodged. For a normal tenancy transaction, there is only one tenancy agreement to be lodged for registration. The lodgement list would only need to contain the details of the tenancy agreement.

    13. You must complete an “Application for Lodgement of Deeds for registration”.

    14. After completing all the documents and verifying the memorial, you should bring all the following to the Land Registry to complete the lodgement of the tenancy agreement for registration:

      1. Tenancy Agreement (duly stamped)
      2. Duly completed and verified memorial
      3. Duly completed “Application for Lodgement of Deeds for Registration”
      4. Duly completed “Application for the Administration of the Oath/ Affirmation by a Commissioner of Oaths at the Land Registry for Verification of a Memorial”
      5. Registration fee of HK$210 for the tenancy agreement
      6. Administrative fee of HK$170 for making oath/ affirmation
      7. Duly completed Lodgement List

    15. When you lodge document to the Land Registry, you should provide the Land Registry with your name, your correspondence address and your contact telephone number.

    16. The staff of Land Registry is not responsible for giving advice on the completion of the memorial or on the contents of the tenancy agreement. A person lodging a tenancy agreement for registration in person is expected to understand the registration requirements under the Land Registration Ordinance and its regulations.

    17. You are advised to read all the guidelines and conditions set out in the application forms and memorial form carefully. The Land Registry will only process your application to lodge the tenancy agreement for registration if you have properly completed and signed all the forms.

  6. Contact details of the Customer Centre of the Land Registry and the New Territories Search Offices

    Customer Centre
    (for the purpose of deeds lodgement and search of land records)

    Address: Queensway Government Offices, 19/F., 66 Queensway, Hong Kong
    Monday to Friday
    • Deeds lodgement: 9 am – 1:30 pm
    • Search of land records: 9 am – 12:30 pm; 2 pm – 5 pm*
    Saturday, Sunday and Public HolidaysClosed


    New Territories Search Offices
    (for the purpose of search of land records only)

    1. Tai Po Search Office

      Address: Tai Po Complex, 4/F., 8 Heung Sze Wui Street, Tai Po.
      Monday to Friday9 am – 12:30 pm; 2 pm – 5 pm*
      Saturday, Sunday and Public HolidaysClosed

    2. Tsuen Wan Search Office

      Address: Tsuen Wan Multi-storey Carpark Building, 11/F., 174-208 Castle Peak Road, Tsuen Wan.
      Monday to Friday9 am – 12:30 pm; 2 pm – 5 pm*
      Saturday, Sunday and Public HolidaysClosed

    3. Yuen Long Search Office

      Address: Yuen Long Government Offices and Tai Kiu Market, 7/F., 2 Kiu Lok Square, Yuen Long.
      Monday to Friday9 am – 12:30 pm; 2 pm – 5 pm*
      Saturday, Sunday and Public HolidaysClosed


    *No lunch break for Self-Service Search.

    # Note: The above addresses and opening hours are for reference only. Please verify the addresses and opening hours with the relevant department and website.

 



D. Submission of Form CR109

  1. Submission of CR109 Form by the Landlord

    1. The landlord or the landlord’s representative/agent has to submit a Form CR109 (Notice of New Letting or Renewal Agreement) after entering into a new residential tenancy agreement (including both fresh letting and renewal) to the Commissioner of the Rating and Valuation Department (RVD) for endorsement within 1 month from the date on which the parties have entered into a new tenancy or renewal agreement.

    2. It is not necessary to submit a Form CR109 for a written residential tenancy agreement for a fixed term of 5 years or longer which contains no provision for earlier termination by the landlord and payment of premium or increase in rent during the fixed term.

  2. Consequence of non-submission

    1. A landlord shall not be entitled to maintain an action to recover the rent under the tenancy agreement unless the Commissioner of the Rating and Valuation Department has endorsed a Form CR109 for the tenancy agreement.

  3. Availability of Form CR 109

    Form CR109 can be obtained by the following means:

    1. downloaded from RVD website at
      http://www.rvd.gov.hk/doc/en/forms/cr109.pdf

    2. from RVD office at
      15/F, Cheung Sha Wan Government Offices 303 Cheung Sha Wan Road Kowloon

    3. from Inland Revenue Department’s Stamp Office at:
      3/F, Revenue Tower, 5 Gloucester Road, Wan Chai

    4. from District Offices
      Address information: http://www.had.gov.hk/en/contact_us/comment_c.htm

  4. Means of Submission

    Form CR 109 can be submitted by the following methods:

    1. In person or by post to RVD

      Address: 15/F, Cheung Sha Wan Government Offices at 303 Cheung Sha Wan Road, Kowloon
      Opening hours: Monday to Friday from 8:15 am to 6:00 pm


      #Note: The above addresses and opening hours are for reference only. Please verify the addresses and opening hours with the relevant department and website.

    2. Via Internet
      The e-CR109 at http://eforms.rvd.gov.hk/eform/apps/RVD-eform.jsp

      Fax submission will not be accepted.


  5. Fees

    1. Submission of Form CR109 within 1 month of the date of tenancy agreement: free of charge.

    2. Submission of CR109 after 1 month of the date of the tenancy agreement: late submission charge $310.

  6. Payment Method

    For submission made after 1 month of the date of the tenancy agreement, the landlord can pay the late submission charge by the following methods:

    1. In person
      by cash or cheque crossed and made payable to “The Government of the HKSAR”

    2. By post
      through a cheque crossed and made payable to “The Government of the HKSAR”

    3. E-form payment:
      by PPS or credit card, or by a crossed cheque within 14 days after e-form submission.

  7. Processing Time

    1. RVD will endorse the CR109 within 1 month and send the endorsed form to the landlord and the tenant separately.

  8. Enquiries / Checking Progress of Endorsement

    1. For general enquiries, you may telephone the 24-hour customer service hotline of RVD at 2152 0111. For Rent Officer service or enquiries on the progress of an application, you may telephone to RVD at 2150 8229.

  9. Information subject to change

    1. All information contains in this Guidance Notes may be subject to change or update without notice. Users of the E-package are advised to check and verify whether the information are up to date before using this Guidance Notes.

 



III. Acknowledgment

  1. The E-package of the DIY Residential Tenancy Agreement is made available to the public free of charge. The E-package is not intended to be used, reproduced or re-disseminated for any commercial purpose. The E-package has referred to, reproduced and extracted information, explanatory notes and forms from the following Government websites and it is acknowledged that the Government of the HKSAR is the copyright owner of all such information, explanatory notes and forms referred to, reproduced and extracted from the following Government websites:

      Application forms

    1. Application Form for Stamping provided by the Inland Revenue Department, Stamp Office
      https://www.ird.gov.hk/eng/pdf/irsd111.pdf
    2. Application Form for Remission of Penalty for Late Stamping provided by the Inland Revenue Department, Stamp Office
    3. https://www.ird.gov.hk/eng/pdf/irsd127.pdf
    4. Application forms provided by the Rating and Valuation Department
      http://www.rvd.gov.hk/doc/en/forms/cr109.pdf
    5. Electronic Submission of Forms (Rates, Government Rent and Tenancy Matters) to Rating and Valuation Department
      http://eforms.rvd.gov.hk/eform/apps/RVD-eform.jsp
    6. Integrated Registration Information System Online Services provided by the Land Registry
      http://www1.iris.gov.hk/eservices


    7. Explanatory notes

    8. Explanatory notes on Stamping of Property Document provided by GovHK
      https://www.gov.hk/en/residents/taxes/etax/services/stamping_of_property_document.htm
    9. Stamping Procedures and Explanatory Notes issued by the Inland Revenue Department, Stamp Office
      https://www.ird.gov.hk/eng/pdf/irsd119.pdf
    10. Memorandum of Lodgement of Documents for Registration with the Land Registry provided by the Land Registry
    11. Explanatory notes provided in the Rating and Valuation Department website
      http://www.rvd.gov.hk/en/tenancy_matters/toolkit_lease.html


    12. Others

    13. Contact information of the Inland Revenue Department, Stamp Office
      http://www.ird.gov.hk/eng/cu_ol.htm
    14. Contact information of the Home Affairs Enquiry Centres
      https://www.had.gov.hk/en/contact_us/comment_c.htm
    15. Government 1823 FAQ website
      http://www.1823.gov.hk/eng/FAQ/017010/index.shtm
    16. Landlord & Tenant section in Community Legal Information Centre (CLIC) website
      http://www.hkclic.org/en/topics/landlord_tenant/all.shtml
    17. The Land Registry website
      http://www.landreg.gov.hk/en/home/index.htm

  2. The E-package of DIY Residential Tenancy Agreement is supported financially by the HKU Knowledge Exchange Fund granted by the University Grants Committee.

  3. The working team of the E-package of DIY Residential Tenancy Agreement consists of the following members:-

    Academic staff of Faculty of Law, University of Hong Kong:
    Edmund SK Cham - Adjunct Associate Professor, Department of Professional Legal Education
    Dora SY Chan - Principal Lecturer

    Graduates and students of Faculty of Law, University of Hong Kong:
    CHAN Wai Kwan Manalie
    CHAN Wing Kei Sophia
    CHEONG Tsz Lok Stephen
    LAM Chun Tat Victor
    LAM Oi Yi Aeri
    LAW Kin Yip Oswald
    LI Ming Hui Mary
    LIT Ho Chi Melvin
    TSO Hiu Nok Jaime
    YUEN Felix



IV. Disclaimer

The documents and information contained in the E-package of DIY Residential Tenancy Agreement (“E-package”) are provided for general information purpose only and should not be construed as legal advice or opinion on any specific facts or circumstances and should not be relied upon in that regard. Any use of the E-package is at the sole responsibility of the users. Neither CLIC, nor its host University, nor the CLIC data providers accepts responsibility for any loss which may arise from any use of the E-package. In case of doubt, users of the E-package are urged to seek their own independent legal advice concerning their situation and any specific legal question that they may have.

The documents and information in the E-package are liable to change. Neither CLIC, nor its host University, nor the CLIC data providers gives any guarantees, undertakings or warranties regarding the accuracy, completeness or up-to-date nature of the E-package.

The contents of other websites and hypertext links that are referred to in the E-package are not maintained or controlled by CLIC, its host University or the CLIC data provider. Neither CLIC, nor its host University, nor the CLIC data provider accepts responsibility or gives any guarantees, undertakings or warranties regarding the availability, content or accuracy of other websites and hyperlinks that are referred to in the E-package.

Neither CLIC, nor its host University, nor the CLIC data providers nor any person involved in creating, producing or distributing the E-package shall be liable to any user of the E-package for any direct or indirect losses arising from the use of the E-package.



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