Tax comparison · verified June 2026
Hong Kong tax vs every other country
🇭🇰 Hong Kong against all 52 other jurisdictions Tax Atlas tracks, on the six figures that decide most moves: top income tax, capital gains, dividends, corporate tax, VAT and how foreign income is taxed. Sorted by top income tax, lowest first.
- Top income tax: 17% · 20 of 52 jurisdictions are lower
- Corporate tax: 16.5% · 24 of 52 are lower
- VAT / sales tax: 0% · 0 of 52 are lower
- Foreign income: Territorial · shared by 9 others
The table
Hong Kong compared with 52 jurisdictions
| Country | Top income tax | Capital gains | Dividends | Corporate | VAT | Foreign income | Side by side |
|---|---|---|---|---|---|---|---|
| Anguilla | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| Antigua & Barbuda | 0% | 0% | 0% | 25% | 17% | Exempt | – |
| Bahamas | 0% | 0% | 0% | 0% | 12% | Exempt | – |
| Bahrain | 0% | 0% | 0% | 0% | 10% | Exempt | – |
| Bermuda | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| British Virgin Islands | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| Brunei | 0% | 0% | 0% | 18.5% | 0% | Exempt | – |
| Cayman Islands | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| Kuwait | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| Monaco | 0% | 0% | 0% | 25% | 20% | Exempt | – |
| Oman | 0 (5% from 2028) | 0% | 0% | 15% | 5% | Exempt | – |
| Qatar | 0% | 0% | 0% | 10% | 5% | Exempt | – |
| Saint Kitts & Nevis | 0% | 0% | 0% | 33% | 17% | Exempt | – |
| Turks and Caicos | 0% | 0% | 0% | 0% | 12% | Exempt | – |
| United Arab Emirates | 0% | 0% | 0% | 9% | 5% | Exempt | Hong Kong vs United Arab Emirates |
| Vanuatu | 0% | 0% | 0% | 0% | 15% | Exempt | – |
| Andorra | 10% | 10% | Andorran dividends exempt / foreign 10% | 10% | 4.5% | Worldwide | – |
| Bulgaria | 10% | 10% | 5% | 10% | 20% | Worldwide | – |
| Paraguay | 10% | 10% | 5% | 10% | 10% | Territorial | – |
| Hungary | 15% | 15% | 15% | 9% | 27% | Worldwide | – |
| Hong KongThis page | 17% | 0% | 0% | 16.5% | 0% | Territorial | – |
| Georgia | 20% | 0% | 5% | 15% | 18% | Territorial | – |
| Guernsey | 20% | 0% | 0% | 0% | 0% | Worldwide | – |
| Jersey | 20% | 0% | 0% | 0% | 0% | Worldwide | – |
| Mauritius | 20% | 0% | 0% | 15% | 15% | Worldwide | – |
| Isle of Man | 21% | 0% | 0% | 0% | 20% | Worldwide | – |
| Estonia | 22% | 22% | 0% | 22% | 24% | Worldwide | – |
| Singapore | 24% | 0% | 0% | 17% | 9% | Territorial | Hong Kong vs Singapore |
| Costa Rica | 25% | 0-15% | 0-15% | 30% | 13% | Territorial | – |
| Dominican Republic | 25% | 27% | 10% final | 27% | 18% | Territorial | – |
| Gibraltar | 25% | 0% | 0% | 12.5% | 0% | Worldwide | – |
| Panama | 25% | 10% | 10% | 25% | 7% | Territorial | – |
| Malaysia | 30% | 0% | 0% | 24% | 8% | Territorial | Hong Kong vs Malaysia |
| Cyprus | 35% | 20% | 0-5% | 15% | 19% | Worldwide | – |
| Indonesia | 35% | Varies (final taxes) | 10% final / exempt if reinvested | 22% | 12% | Worldwide | – |
| Malta | 35% | 0% | 0-35% | 35% | 18% | Worldwide | – |
| Mexico | 35% | 35% | 10% | 30% | 16% | Worldwide | – |
| Philippines | 35% | 0-15% | 10% | 25% | 12% | Territorial | – |
| Thailand | 35% | 0% | 10% | 20% | 7% | Remittance-based | – |
| Switzerland | 11.5-36% | 0% | 0-35% | 11.9-20.5% | 8.1% | Worldwide | – |
| Uruguay | 36% | 0-12% | 12% | 25% | 22% | Territorial | – |
| United States | 37% | 0-20% | 0-20% | 21% | 0% | Worldwide | – |
| Ireland | 40% | 33% | 0-33% | 12.5% | 23% | Worldwide | – |
| Italy | 43% | 26% | 26% | 27.8% | 22% | Worldwide | – |
| Greece | 44% | 15% | 5% | 22% | 24% | Worldwide | – |
| Australia | 45% | 0-45% | 0-45% | 30% | 10% | Worldwide | – |
| France | 45% | 0-34.5% | 12.8-34.5% | 25% | 20% | Worldwide | – |
| Germany | 45% | 0-26.375% | 26.375% | 30.06% | 19% | Worldwide | – |
| United Kingdom | 45% | 18-24% | 10.75-39.35% | 25% | 20% | Worldwide | – |
| Portugal | 48% | 28% | 28% | 19% | 23% | Worldwide | – |
| Netherlands | 49.5% | 31% | 24.5-31% | 25.8% | 21% | Worldwide | – |
| Spain | 47-54% | 19-30% | 19-30% | 25% | 21% | Worldwide | – |
| Canada | 33-54.8% | 0-27% | 0-47.74% | 26.2-31% | 5% | Worldwide | – |
Figures come from each country profile in the Tax Atlas dataset, which cites PwC Worldwide Tax Summaries, tax authorities and the OECD. Ranges are compared by their upper bound. Headline rates leave out reliefs, newcomer regimes and treaty relief, so open each country page for the detail. Not tax advice: verify with a qualified adviser.
Head to head
Detailed Hong Kong comparisons
Hong Kong tax guide Compare any two countries 2026 tax cheat sheet Filtered country lists
Questions
Frequently asked
How does Hong Kong's income tax compare with other countries?+
Hong Kong's top personal income tax rate is 17%. 20 of the other 52 jurisdictions Tax Atlas tracks have a lower top rate.
Is Hong Kong's corporate tax low by international standards?+
Hong Kong's headline corporate rate is 16.5%. 24 of the other 52 jurisdictions have a lower headline rate. Effective rates depend on reliefs, free zones and the OECD global minimum tax for large groups.
Which countries tax foreign income the same way as Hong Kong?+
Hong Kong taxes foreign income on a territorial basis. 9 other jurisdictions use the same basis, including Panama, Singapore, Malaysia, Costa Rica, Georgia.
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