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Squarefoot eMagazine 245

Down payments and refunds: Down payment on primary and secondary units are normally 40% to 50% for overseas buyers. Rebates on first-hand properties are common. If a buyer fails to qualify for financing there is a penalty of MYR500, normally from the developer. Gabriel Choi, Asia Homes, www.asiahomes.com.hk THAILAND Freehold or leasehold property: 49% of the total area of condominiums in Thailand can be sold as freehold to foreigners; landed properties can only be purchased as leaseholds. Stamp duties, capital gains and rental income taxes: Thailand has a transfer fee of 1.0% of the official appraised value of a property, payable once on the day of transfer of ownership. Upon sale, a specific business tax of 3.3% 首期付款和退款﹕ 不論是一手或二手市場,海外買家均需繳付 40%至50%的首期款項,一手物業通常會有 回贈的優惠。如果買家未能成功融資須罰款 500馬幣,罰款通常由發展商收取。 Gabriel Choi,Asia Homes,www.asiahomes.com.hk 泰國 永久業權或租用業權: 泰國公寓總面積的49%,可以永久業權的形 式賣給外國人,但土地只可以租用業權的形 式出售。 印花稅,資本利得稅和租金收入稅: 泰國物業的轉讓費為正式估價的1%,費用須 於業權交接當天一次過繳付。物業出售後, 政府會對未滿五年的物業徵收3.3%的特殊營 業稅,並會對持有五年以上的物業徵收0.5% 的印花稅,同時亦會按物業出售時的價值, 收取1%至3%的所得稅。 Squarefoot.com.hk squarefoot.com.hk @hk_squarefoot Squarefoot.com.hk @squarefoot.com.hk squarefoot 香港房地產物業指南 is levied on properties held for less than five years as well as a stamp duty of 0.5% on properties held for more than five years. There is an income tax of 1% to 3% on property value when sold. Escrow system: Down payments are received by the developer. Down payments and refunds: On primary sales properties, down payments are usually 30%/70% final for foreign buyers. Secondary market properties generally demand full payment once both buyer and seller agree on the price. Failure to complete a transaction is forfeiture of all funds. Kingston Lai, Asia Bankers Club, www.asiabankersclub.com THE US Freehold or leasehold property: The United States is predominantly freehold. International 國際快訊 託管機制﹕ 發展商會收取首期款項。 首期付款和退款﹕ 海外買家購買一手物業時,需要先繳付30% 的首期款項,最後才繳付剩餘的70%。至於 在二手物業市場,只要買賣雙方在價格上達 成協議,一般也要求全額付款,若最後未能 完成交易,所有資金將被沒收。 Kingston Lai,亞洲銀行家俱樂部, www.asiabankersclub.com 美國 永久業權或租用業權: 美國物業主要以永久業權的形式持有。 印花稅,資本利得稅和租金收入稅: 雖然美國有些城市會徵收超過100萬美元的 豪宅物業稅,但美國並不徵收印花稅。資本 利得稅則按照聯邦稅率所訂的15%至23%收 取,稅率取決於持有超過一年的物業所得的 收益。國有資本收益稅的範圍可高達13%, Stamp duties, capital gains and rental income taxes: Stamp duties do not exist in the US, though some cities have mansion taxes on properties over US$1 million. Capital gains taxes are paid at a federal rate of 15% to 23.8% depending on gains for properties held longer than one year. State capital gains taxes range up to 13% with most between 1% and 6%. Overseas owners typically pay limited rental income tax due to depreciation, but federal rates are on a sliding scale from 10% to 39.6% (which is for rental profit over US$439,000). At the state level the sliding scale ranges from 0% to 10%. Escrow system: All transactions are done via a third party escrow system. Down payments/deposits are made to an intermediary (title or law firm). Down payments and refunds: Down payments in the primary market in California are generally 3% upfront and another 7% before closing. In New York deposits range anywhere from 10% to 25%, with 15% the norm (at 10% up front and an extra 5% when a project is “declared effective”). Secondary sales down payments demand 3% in California and 10% in New York. If the buyer is financing the purchase, the agreement will most often have a clause stating the deal can be terminated and deposit refunded if the buyer cannot secure financing. Sam Van Horebeek, East-West Property Advisors, www.eastwestproperty.com 通常介乎1%至6%之間。由於折舊的緣故, 海外業主通常所支付的租金所得稅都是有限 的,但對於租金盈利超過439,000美元的物業 而言,聯邦稅率的浮動比例由10%至39.6%不 等。在州級地區,浮動比例則為0%至10%。 託管機制﹕ 所有交易均須透過第三方的託管機制來完 成。首期訂金須繳付給中介﹙公司或律師事 務所﹚。 首期付款和退款﹕ 在加州的一手市場,首期款項一般為3%,最 後繳付餘下的7%。紐約的訂金由10%至25% 不等,一般為15%﹙先繳付10%,再於發展商 宣佈項目落成時再繳付餘另外的5%﹚。加州 二手市場的首期款項為3%,紐約則為10%。 如果買家透過融資購入物業,該合約將通常會 有條款列明,如果買家不獲貸款保證,交易是 可以終止的,所繳付的訂金亦會退還。 Sam Van Horebeek,East-West Property顧問, www.eastwestproperty.com 18


Squarefoot eMagazine 245
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