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Hong Kong

Corp Tax: 16.5%Setup: 1,720 HKDIncorporate: 1 daysData Quality: 100%
Tax Rates
Corporate Tax
16.5%Verified Feb 2026
Small Business Rate
8.25%
Effective Corporate Rate
16.5%
Capital Gains
0%Verified Feb 2026
Personal Income (Top)
17%Verified Feb 2026
VAT
0%Verified Feb 2026
Dividend Withholding
0%Verified Feb 2026
Tax System
System Type
territorialVerified Feb 2026
Foreign Income Taxed
No
CFC Rules
NoVerified Feb 2026
Transfer Pricing
mediumVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Feb 2026
IP Effective Rate
5%
Crypto Tax
exemptVerified Feb 2026
Crypto Rate
0%
Participation Exemption
AvailableVerified Feb 2026
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
55Verified Feb 2026
Double Tax Agreements
55
Key Partners
China, UK, Netherlands, Luxembourg, Singapore, Japan, Korea
Exit Tax
NoVerified Feb 2026

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