The Hong Kong Inland Revenue Department levies stamp duty on share transfers. According to the Stamp Duty Ordinance, stamp duty is required for the buying and selling of any Hong Kong stocks, and the rate of stamp duty depends on the amount or value of the stocks.
In addition to the HKD 5 fee per share transfer instrument, “both parties” are also required to pay 0.10% of the net asset value of the company whose shares are being transferred (i.e., a total of 0.20%).