The Revenue (Stamp Duty) Bill 2021 was enacted to give effect to the proposal made in the 2021-22 Budget to increase the rate of stamp duty payable on contract notes for stock transfers. With effect from 1 August 2021, the increased rate of ad valorem stamp duty for transaction of Hong Kong stock is as follows:
| Nature of Document | Stamp Duty |
| Contract Note for sale or purchase of Hong Kong stock | 0.13% of the amount of the consideration or of its value on every sold note or bought note |
| Transfer operating as a voluntary disposition inter vivos of Hong Kong stock | $5 + 0.26% of the value of the stock |
