INTESTATE SUCCESSION (RECKONING OF CAPITAL VALUE)

Hong Kong Regulations

[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Download (Current & Past)] [Download (Current only)] [繁體中文] [Help]

INTESTATE SUCCESSION (RECKONING OF CAPITAL VALUE) - SCHEDULE

SCHEDULE

[section 3]

TABLE 1 Multiplier to be applied to the residuary estate in respect of which the election is exercised to obtain the capital value of the life interest of a surviving male partner of a union of concubinage, when the Rate is at the rate shown

Age last birthday of male partner	less than 3.5%	3.5%or between 3.5%& 4.5%	4.5%or between 4.5%& 5.5%	5.5%or between 5.5%& 6.5%	6.5%or between 6.5%& 7.5%	7.5%or between 7.5%& 8.5%	8.5%or between 8.5%& 9.5%	9.5%or between 9.5%& 10.5%	10.5% or between 10.5%&11.5%	11.5% or between 11.5%&12.5%	12.5% or between 12.5%&13.5%	13.5% or between 13.5%&14.5%	14.5% or between 14.5%&15.5%	15.5% or between 15.5%&16.5%	16.5% or between 16.5%&17.5%	17.5% or between 17.5%&18.5%	18.5% or between 18.5%&19.5%	19.5% or between 19.5%&20.5%	20.5%or more
16	0.810	0.885	0.927	0.953	0.968	0.977	0.983	0.987	0.990	0.992	0.993	0.994	0.995	0.995	0.996	0.996	0.996	0.997	0.997
17	0.805	0.880	0.924	0.950	0.966	0.976	0.982	0.986	0.989	0.991	0.993	0.994	0.994	0.995	0.995	0.996	0.996	0.996	0.997
18	0.799	0.876	0.921	0.947	0.964	0.974	0.981	0.985	0.988	0.990	0.992	0.993	0.994	0.995	0.995	0.996	0.996	0.996	0.996
19	0.794	0.871	0.917	0.945	0.962	0.973	0.980	0.984	0.988	0.990	0.991	0.993	0.993	0.994	0.995	0.995	0.996	0.996	0.996
20	0.788	0.866	0.913	0.942	0.960	0.971	0.978	0.983	0.987	0.989	0.991	0.992	0.993	0.994	0.994	0.995	0.995	0.996	0.996
21	0.782	0.862	0.909	0.939	0.957	0.969	0.977	0.982	0.986	0.988	0.990	0.991	0.993	0.993	0.994	0.994	0.995	0.995	0.996
22	0.776	0.857	0.905	0.936	0.955	0.967	0.975	0.981	0.985	0.987	0.989	0.991	0.992	0.993	0.994	0.994	0.995	0.995	0.995
23	0.770	0.851	0.901	0.932	0.952	0.965	0.974	0.980	0.984	0.987	0.989	0.990	0.991	0.992	0.993	0.994	0.994	0.995	0.995
24	0.763	0.846	0.897	0.929	0.950	0.963	0.972	0.978	0.983	0.986	0.988	0.990	0.991	0.992	0.993	0.993	0.994	0.994	0.995
25	0.757	0.840	0.892	0.925	0.947	0.961	0.970	0.977	0.981	0.985	0.987	0.989	0.990	0.991	0.992	0.993	0.994	0.994	0.994
26	0.750	0.835	0.888	0.922	0.944	0.958	0.968	0.975	0.980	0.984	0.986	0.988	0.990	0.991	0.992	0.993	0.993	0.994	0.994
27	0.743	0.829	0.883	0.918	0.941	0.956	0.966	0.974	0.979	0.983	0.985	0.987	0.989	0.990	0.991	0.992	0.993	0.993	0.994
28	0.736	0.822	0.878	0.913	0.937	0.953	0.964	0.972	0.977	0.981	0.984	0.987	0.988	0.990	0.991	0.992	0.992	0.993	0.993
29	0.729	0.816	0.872	0.909	0.934	0.950	0.962	0.970	0.976	0.980	0.983	0.986	0.987	0.989	0.990	0.991	0.992	0.992	0.993
30	0.721	0.809	0.867	0.904	0.930	0.947	0.959	0.968	0.974	0.978	0.982	0.984	0.986	0.988	0.989	0.990	0.991	0.992	0.993
31	0.713	0.802	0.861	0.899	0.926	0.944	0.956	0.965	0.972	0.977	0.980	0.983	0.985	0.987	0.988	0.990	0.991	0.991	0.992
32	0.705	0.795	0.854	0.894	0.921	0.940	0.953	0.963	0.970	0.975	0.979	0.982	0.984	0.986	0.988	0.989	0.990	0.991	0.991
33	0.697	0.788	0.848	0.889	0.917	0.936	0.950	0.960	0.967	0.973	0.977	0.980	0.983	0.985	0.986	0.988	0.989	0.990	0.991
34	0.689	0.780	0.841	0.883	0.912	0.932	0.946	0.957	0.965	0.971	0.975	0.978	0.981	0.983	0.985	0.987	0.988	0.989	0.990
35	0.680	0.772	0.834	0.877	0.906	0.927	0.943	0.954	0.962	0.968	0.973	0.977	0.979	0.982	0.984	0.985	0.987	0.988	0.989
36	0.671	0.764	0.827	0.870	0.901	0.923	0.938	0.950	0.959	0.965	0.970	0.974	0.978	0.980	0.982	0.984	0.985	0.986	0.987
37	0.662	0.755	0.819	0.864	0.895	0.918	0.934	0.946	0.955	0.962	0.968	0.972	0.975	0.978	0.980	0.982	0.984	0.985	0.986
38	0.653	0.746	0.811	0.857	0.889	0.912	0.929	0.942	0.952	0.959	0.965	0.970	0.973	0.976	0.979	0.981	0.982	0.984	0.985
39	0.643	0.737	0.803	0.849	0.882	0.907	0.924	0.938	0.948	0.956	0.962	0.967	0.971	0.974	0.976	0.979	0.980	0.982	0.983
40	0.634	0.728	0.794	0.842	0.876	0.901	0.919	0.933	0.944	0.952	0.959	0.964	0.968	0.971	0.974	0.977	0.979	0.980	0.982
41	0.624	0.718	0.785	0.834	0.869	0.894	0.914	0.928	0.940	0.948	0.955	0.961	0.965	0.969	0.972	0.974	0.977	0.978	0.980
42	0.614	0.709	0.776	0.825	0.861	0.888	0.908	0.923	0.935	0.944	0.951	0.957	0.962	0.966	0.969	0.972	0.974	0.976	0.978
43	0.603	0.699	0.767	0.817	0.853	0.881	0.902	0.918	0.930	0.940	0.947	0.954	0.959	0.963	0.966	0.969	0.972	0.974	0.976
44	0.593	0.688	0.757	0.808	0.845	0.874	0.895	0.912	0.925	0.935	0.943	0.950	0.955	0.960	0.963	0.967	0.969	0.972	0.974
45	0.582	0.678	0.747	0.798	0.837	0.866	0.888	0.905	0.919	0.930	0.939	0.946	0.951	0.956	0.960	0.964	0.966	0.969	0.971
46	0.572	0.667	0.737	0.789	0.828	0.858	0.881	0.899	0.913	0.924	0.934	0.941	0.947	0.952	0.957	0.960	0.963	0.966	0.968
47	0.561	0.656	0.726	0.779	0.819	0.849	0.873	0.892	0.907	0.919	0.928	0.936	0.943	0.948	0.953	0.957	0.960	0.963	0.965
48	0.549	0.644	0.715	0.768	0.809	0.840	0.865	0.884	0.900	0.912	0.923	0.931	0.938	0.944	0.949	0.953	0.956	0.959	0.962
49	0.538	0.632	0.703	0.757	0.799	0.831	0.857	0.877	0.893	0.906	0.916	0.925	0.933	0.939	0.944	0.949	0.952	0.956	0.959
50	0.526	0.621	0.692	0.746	0.789	0.822	0.848	0.868	0.885	0.899	0.910	0.919	0.927	0.934	0.939	0.944	0.948	0.952	0.955
51	0.515	0.608	0.680	0.735	0.778	0.811	0.838	0.860	0.877	0.891	0.903	0.913	0.921	0.928	0.934	0.939	0.944	0.947	0.951
52	0.503	0.596	0.667	0.723	0.766	0.801	0.828	0.851	0.869	0.884	0.896	0.906	0.915	0.922	0.928	0.934	0.939	0.943	0.946
53	0.491	0.583	0.655	0.711	0.755	0.790	0.818	0.841	0.860	0.875	0.888	0.899	0.908	0.916	0.922	0.928	0.933	0.938	0.942
54	0.479	0.570	0.642	0.698	0.742	0.778	0.807	0.831	0.850	0.866	0.880	0.891	0.901	0.909	0.916	0.922	0.927	0.932	0.936
55	0.467	0.557	0.628	0.685	0.730	0.766	0.796	0.820	0.840	0.857	0.871	0.883	0.893	0.901	0.909	0.915	0.921	0.926	0.930
56	0.454	0.544	0.615	0.671	0.717	0.753	0.784	0.809	0.829	0.846	0.861	0.874	0.884	0.893	0.901	0.908	0.914	0.919	0.924
57	0.442	0.530	0.601	0.657	0.703	0.740	0.771	0.797	0.818	0.836	0.851	0.864	0.875	0.885	0.893	0.900	0907	0.912	0.917
58	0.429	0.516	0.586	0.643	0.689	0.727	0.758	0.784	0.806	0.825	0.840	0.854	0.865	0.875	0.884	0.892	0.899	0.905	0.910
59	0.416	0.502	0.572	0.628	0.675	0.713	0.745	0.771	0.794	0.813	0.829	0.843	0.855	0.866	0.875	0.883	0.890	0.897	0.902
60	0.404	0.488	0.557	0.614	0.660	0.699	0.731	0.758	0.781	0.801	0.817	0.832	0.845	0.856	0.865	0.874	0.881	0.888	0.894
61	0.391	0.474	0.542	0.599	0.645	0.684	0.717	0.744	0.768	0.788	0.805	0.820	0.833	0.845	0.855	0.864	0.872	0.879	0.885
62	0.378	0.460	0.527	0.583	0.630	0.669	0.702	0.730	0.754	0.775	0.793	0.808	0.822	0.834	0.844	0.854	0.862	0.869	0.876
63	0.365	0.446	0.512	0.568	0.614	0653	0.687	0.715	0.740	0.761	0.779	0.795	0.809	0.822	0.833	0.843	0.851	0.859	0.866
64	0.353	0.431	0.497	0.552	0.598	0.638	0.671	0.700	0.725	0.746	0.765	0.782	0.796	0.809	0.821	0.831	0.840	0.848	0.856
65	0.340	0.417	0.481	0.536	0.582	0.621	0.655	0.684	0.709	0.731	0.751	0.768	0.783	0.796	0.808	0.819	0.828	0.837	0.845
66	0.327	0.402	0.466	0.519	0.565	0.604	0.638	0.668	0.693	0.716	0.735	0.753	0.768	0.782	0.794	0.805	0.815	0.824	0.832
67	0.314	0.388	0.450	0.503	0.548	0.587	0.621	0.651	0.677	0.699	0.719	0.737	0.753	0.767	0.780	0.791	0.802	0.811	0.820
68	0.302	0.373	0.434	0.486	0.531	0.570	0.604	0.633	0.659	0.682	0.703	0.721	0.737	0.752	0.765	0.777	0.787	0.797	0.806
69	0.289	0.358	0.418	0.469	0.513	0.552	0.586	0.615	0.642	0.665	0.686	0.704	0.721	0.736	0.749	0.761	0.772	0.782	0.792
70	0.277	0.344	0.402	0.452	0.496	0.534	0.568	0.597	0.624	0.647	0.668	0.687	0.704	0.719	0.733	0.745	0.757	0.767	0.777
71	0.265	0.330	0.386	0.435	0.478	0.516	0.549	0.579	0.605	0.629	0.650	0.669	0.686	0.702	0.716	0.729	0.740	0.751	0.761
72	0.253	0.315	0.370	0.418	0.460	0.498	0.531	0.560	0.587	0.610	0.631	0.651	0.668	0.684	0.698	0.711	0.724	0.735	0.745
73	0.241	0.301	0.354	0.401	0.443	0.479	0.512	0.541	0.568	0.591	0.613	0.632	0.650	0.666	0.680	0.694	0.706	0.717	0.728
74	0.229	0.287	0.339	0.384	0.425	0.461	0.493	0.522	0.548	0.572	0.593	0.613	0.630	0.647	0.662	0.675	0.688	0.699	0.710
75	0.218	0.274	0.323	0.367	0.407	0.442	0.474	0.503	0.528	0.552	0.573	0.593	0.611	0.627	0.642	0.656	0.669	0.681	0.692
76	0.206	0.260	0.308	0.351	0.389	0.424	0.455	0.483	0.509	0.532	0.553	0.573	0.591	0.607	0.622	0.636	0.649	0.661	0.672
77	0.195	0.247	0.293	0.334	0.371	0.405	0.436	0.463	0.489	0.512	0.533	0.552	0.570	0.587	0.602	0.616	0.629	0.641	0.653
78	0.185	0.234	0.278	0.318	0.354	0.387	0.416	0.444	0.468	0.491	0.512	0.531	0.549	0.566	0.581	0.595	0.608	0.621	0.632
79	0.174	0.221	0.263	0.302	0.337	0.368	0.397	0.424	0.448	0.471	0.491	0.511	0.528	0.545	0.560	0.574	0.587	0.600	0.611
80	0.164	0.209	0.249	0.286	0.319	0.350	0.378	0.404	0.428	0.450	0.470	0.489	0.507	0.523	0.538	0.553	0.566	0.578	0.590
81	0.154	0.197	0.235	0.270	0.303	0.332	0.360	0.385	0.408	0.429	0.449	0.468	0.485	0.502	0.517	0.531	0.544	0.556	0.568
82	0.145	0.185	0.221	0.255	0.286	0.315	0.341	0.365	0.388	0.409	0.428	0.447	0.464	0.480	0.495	0.509	0.522	0.534	0.546
83	0.136	0.173	0.208	0.240	0.270	0.297	0.323	0.346	0.368	0.388	0.408	0.425	0.442	0.458	0.473	0.486	0.499	0.512	0.523
84	0.127	0.162	0.195	0.226	0.254	0.280	0.304	0.327	0.348	0.368	0.387	0.404	0.420	0.436	0.450	0.464	0.477	0.489	0.501
85	0.118	0.152	0.183	0.212	0.238	0.263	0.287	0.308	0.329	0.348	0.366	0.383	0.399	0.414	0.428	0.441	0.454	0.466	0.478
86	0.110	0.141	0.171	0.198	0.223	0.247	0.269	0.290	0.310	0.328	0.346	0.362	0.377	0.392	0.406	0.419	0.431	0.443	0.454
87	0.102	0.131	0.159	0.185	0.209	0.231	0.252	0.272	0.291	0.309	0.325	0.341	0.356	0.370	0.384	0.397	0.409	0.420	0.431
88	0.094	0.122	0.148	0.172	0.194	0.216	0.236	0.255	0.273	0.290	0.306	0.321	0.335	0.349	0.362	0.374	0.386	0.397	0.408
89	0.087	0.113	0.137	0.159	0.181	0.201	0.220	0.238	0.255	0.271	0.286	0.301	0.315	0.328	0.340	0.352	0.364	0.375	0.385
90	0.080	0.104	0.126	0.147	0.167	0.186	0.204	0.221	0.237	0.253	0.267	0.281	0.294	0.307	0.319	0.331	0.342	0.352	0.362
91	0.074	0.095	0.116	0.136	0.154	0.172	0.189	0.205	0.220	0.235	0.248	0.262	0.274	0.286	0.298	0.309	0.320	0.330	0.339
92	0.067	0.087	0.106	0.125	0.142	0.158	0.174	0.189	0.203	0.217	0.230	0.243	0.255	0.266	0.277	0.288	0.298	0.308	0.317
93	0.061	0.079	0.097	0.114	0.130	0.145	0.160	0.174	0.187	0.200	0.212	0.224	0.235	0.246	0.256	0.267	0.276	0.285	0.294
94	0.055	0.072	0.088	0.103	0.118	0.132	0.145	0.158	0.171