Asia-Pacific
Currency
HKD
Corporate Tax
16.5%
Personal Income Tax
15%
VAT / GST
0%
Standard 16.5%; 8.25% on first HKD 2,000,000 profit (two-tiered).
Standard rate 15% (or 16% progressive scale, whichever lower); 2m cap since 2024.
No VAT/GST.
Dividends
0%
Interest
0%
Royalties
4.95%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
MPF 10% (employer 5% + employee 5%); capped at HKD 30,000; ORSO schemes voluntary.
Capital Gains Tax
0% on shares; 15% on real estate gains
Inheritance / Estate Tax
0% (abolished 2006)
Capital (Net Worth) Tax
0%
Property Tax
Property tax 15% on rent; rates ~5%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~45
Key partners: China, UK, France, Japan, Switzerland, Luxembourg
Limited but growing network; no treaty with the USA. Withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
1 April – 31 March
Notes
Territorial tax system (only HK-source income taxed). Offshore fund exemption. FSIA for foreign-sourced income (2023).
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