---
title: "Property rates (HK) — Class A Atlas glossary"
description: "Hong Kong occupier tax of 5% of estimated rental value."
canonical: https://classa.info/glossary/property-rates-hk
pageType: glossary
lastUpdated: 2026-04-01T00:00:00.000Z
license: "CC BY 4.0 with attribution to Class A Atlas (https://classa.info)."
---

> Hong Kong occupier tax of 5% of estimated rental value.

## TL;DR

- Hong Kong occupier tax of 5% of estimated rental value.
- Levied quarterly by the Rating and Valuation Department.

# Property rates (HK)

*Tax · APAC*

## Short definition

Hong Kong occupier tax of 5% of estimated rental value.

## Full definition

Levied quarterly by the Rating and Valuation Department. Borne by the tenant in most Hong Kong [Class A](/glossary/class-a) leases.

## Why this matters for Class A leasing

Property rates (HK) is part of the tax vocabulary that institutional Class A occupiers, landlords, and advisers use across APAC markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the APAC definition alongside the global standard so [cross-border](/topics/cross-border-expansion) occupiers can translate quickly.

---

Citation: Source: Class A Atlas (https://classa.info/glossary/property-rates-hk), updated 2026-04-01T00:00:00.000Z.