Stamp Duty Calculator: Core Features and Principles

Unsure of how much stamp duty you need to pay when signing purchase, sales, or lease contracts, or when receiving licenses? Based on the Stamp Duty Law of the People's Republic of China, this tool helps you quickly calculate your payable tax. Stamp duty is a tax levied on taxable documents executed or received during economic activities and exchanges. The tax calculation methods are mainly divided into two types: a certain proportion of the contract amount (e.g., 0.1% or 0.03%) or a fixed rate per item (e.g., 5 RMB per item). By selecting the tax category and entering the amount or quantity, this calculator automatically matches the tax rate and calculates the final tax amount, with support for custom decimal places.

Why Choose Our Stamp Duty Calculator?

Comprehensive Tax Calculation Methods: Supports 13 common tax categories stipulated in the Stamp Duty Law, including proportional taxes for purchase and sales contracts, loan contracts, and lease contracts, as well as fixed-rate taxes for rights and licensing certificates.
Customizable Result Precision: The calculated tax amount can retain between 0 and 100 decimal places, meeting the precision requirements of various scenarios such as financial accounting and tax planning.
Intuitive and Fast Operation: With just two steps (select the tax category, enter the amount/quantity), the system automatically matches the tax rate and calculates in real-time. No need to manually look up tax rate tables or memorize formulas.

Tool Tutorial

Select the Taxable Document Type: Choose the tax category you want to calculate from the dropdown list, such as "Purchase and Sales Contract 0.3‰" or "Rights and Licensing Certificates 5 RMB/item".
Enter the Tax Basis: For proportional tax categories, enter the contract amount (in RMB); for fixed-rate per-item categories, enter the number of certificates or licenses.
Set Decimal Places and Get Results: Enter the number of decimal places you want to keep in the "Decimal Places" field (default is 2). The system will automatically calculate and display the payable stamp duty amount (in RMB).

Frequently Asked Questions (FAQ)

Q: For a purchase and sales contract worth 1 million RMB, how much is the stamp duty?
A: The payable amount is 300 RMB. The stamp duty rate for purchase and sales contracts is 0.3‰. The calculation formula is: 1,000,000 RMB × 0.0003 = 300 RMB.

Q: What should I enter in the "Amount/Quantity" field for rights and licensing certificates? Why is the calculation wrong when I enter the amount?
A: You should enter the "number of items" for the certificates, not the monetary amount. Rights and licensing certificates use a fixed-rate tax, which is a flat 5 RMB per item, regardless of the certificate's actual value. For example, if you receive 3 business licenses, you should enter the quantity "3", and the calculated result will be 15 RMB.

Important Notes

The calculation results of this tool are for reference only and have no legal effect. The final tax amount is subject to the assessment of the tax authorities. When using the tool, please note: 1) Ensure the entered "Amount/Quantity" is accurate, especially distinguishing between "RMB" and "Items"; 2) For fixed-rate tax categories (like rights and licensing certificates), enter the quantity in the input box, not the monetary amount; 3) If there are adjustments to stamp duty policies, please refer to the latest regulations.

Technical Notes / Usage Suggestions

For financial or legal professionals, it is recommended to verify the match between the tax category and the nature of the document after calculation. For example, technology contracts are subject to a 0.3‰ tax rate, not the rate for sales contracts. A typical example: For a property lease contract with an annual rent of 50,000 RMB, select the "Property Lease Contract 1‰" tax category, enter the amount 50000, keep 2 decimal places, and the calculated result is 50.00 RMB. This tool embeds the mainstream tax rates of the current tax law, but for complex or special taxable documents (such as securities transactions), it is recommended to consult a professional tax advisor.

Stamp Duty Calculator