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	1) Stamp duty A one-time tax payable to the Government based on the contract sum and length of the tenancy agreement, usually shared equally between the landlord and the tenant and calculated on the rent payable and length of lease term. 2) Government Rates A tax payable to the Government on a quarterly basis on 5% of the rateable value as evaluated by the Government, usually paid by the tenant.
	2) Government Rates A tax payable to the Government on a quarterly basis on 5% of the rateable value as evaluated by the Government, usually paid by the tenant. 3) Government Rents Formerly "Crown Rent," this is a tax levied by the government on some, but not all, properties depending on the term of the Government Lease of the property. Generally, most properties in Kowloon and all properties in the New Territories are liable to pay Government Rent whilst those on Hong Kong Island are less likely to be liable at this moment. The owner of the property should know at which point it will become liable for the tax. If applicable, Government Rent is calculated at 3% of the rateable value of the property and is charged quarterly together with Government Rates. Unless specified otherwise, Government Rent is payable by the tenant.
	4) Legal Fees Tenant and landlord may appoint their own legal representatives. Unless specified otherwise, each party bears its own legal costs. 5) Insurance Provisions for insurance liabilities are usually contained in the Tenancy Agreement. Tenants are normally held responsible for additional cover on contents and public liability.
	5) Agency Commission As normal practice, agents will charge tenants agency fees for the successful introduction of office premises. It is also very common for agents to charge landlords or both. Rates usually range from half to one month's rent. 6) Car Parking Car parking spaces tend to be scarce. Where spaces are available these will normally be allocated on the basis of a monthly license agreement for a separate charge. The number of carparking spaces allocated is usually in paroportion to the size of the premises leased.