Hong Kong Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax for individuals
Wealth & Inheritance
Practical Notes
60-day rule for employment - income exempt if in HK ≤60 days/year. No tax on foreign pensions.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Two-tiered profits tax
- R&D tax incentives
- IP regime
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Hong Kong?
Hong Kong has a top personal income tax rate of 17%. The tax structure is: Progressive 2-17% or flat 15-16% standard rate. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Hong Kong?
Hong Kong uses a territorial system for foreign income. Only Hong Kong-sourced employment income taxed; foreign income exempt even if remitted
What are the residency requirements for Hong Kong?
Tax residency in Hong Kong generally requires 180 days of physical presence. No strict day count; employment source determines liability. Always verify current rules with official sources.
Is there a wealth tax in Hong Kong?
No, Hong Kong does not have a wealth tax. No wealth tax
What is the corporate tax rate in Hong Kong?
The corporate tax rate in Hong Kong is 16.5%. 16.5% on assessable profits (8.25% first HKD 2M for unincorporated businesses)