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Privately owned land in Hong Kong is normally held from the Government by way of a 'land grant' known as a Government lease (formerly called a Crown lease) under which a rent is payable. Government rent (formerly Crown rent) is paid by the Government lessee (the 'owner') to the Government in return for the right to hold and occupy the land for the term (i.e. duration) specified in the lease document.


Government Rent collected by the Lands Department
All properties on Hong Kong Island and in Kowloon south of Boundary Street, and leases concerned granted before 27 May 1985 are liable for Government Rent to be collected by the Lands Department.


Government Rent collected by the RVD
The RVD collects Government rent together with rates. The sum of Government rent in each quarter is calculated at 3% of the rateable value of the property and is adjusted in step with any subsequent changes in the rateable value. In general, the following types of properties are liable for Government rent:

  • Properties in the New Territories and New Kowloon north of Boundary Street;
  • Properties with land leases granted on or after 27 May 1985; or
  • Properties with their non-renewable land leases extended on or after 27 May 1985


Rent Concession for Indigenous Villagers
Rural properties in the New Territories owned by indigenous villagers which satisfy the criteria laid down in Section 4 of the Government Rent (Assessment & Collection) Ordinance are entitled to rent concession. Please contact District Lands Offices of the Lands Department for details.

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Last update: 2 Nov 2023
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