• Hong Kong Tax Features

  • Taxable Basis
    Both Hong Kong tax resident and non-tax resident companies are taxed only on income generated or accrued from Hong Kong

    Taxable Period
    01/04 - 31/03 of the following year

    Corporation Tax Rate(s)
    16.5%

    Ordinary Tax Losses
    Can be carried forward indefinitely. No carry back

    Capital Gains
    Not taxable

    Capital Gains Tax Rate(s)
    0%

    Capital Losses
    Not tax-deductible since capital gains are not taxable

    Stamp Duty
    Yes

    Capital Duty
    No

    Other Taxes
    N/A

    VAT
    No

    VAT Standard Rate
    N/A - No VAT in Hong Kong

    VAT Reduced Rate(s)
    N/A - No VAT in Hong Kong

    VAT Registration Threshold
    N/A - No VAT in Hong Kong

    VAT Filing & Payment
    N/A - No VAT in Hong Kong

Compare Hong Kong to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

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