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Hong Kong

Corp Tax: 16.5%Setup: 1,545 HKDIncorporate: 1 dayData Quality: 100%
Tax Rates
Corporate Tax
16.5%Verified May 2026
Small Business Rate
8.25%
Effective Corporate Rate
14.28%
Capital Gains
0%Page error May 2026
Personal Income (Top)
16%Page error May 2026
VAT
0%Page error May 2026
Dividend Withholding
0%Page error May 2026
Tax System
System Type
territorialPage error May 2026
Foreign Income Taxed
No
CFC Rules
NoPage error May 2026
Transfer Pricing
highPage error May 2026
TP Documentation Required
Yes
Incentives
IP Regime
AvailablePage error May 2026
IP Effective Rate
5%
Crypto Tax
incomePage error May 2026
Crypto Rate
16.5%
Participation Exemption
AvailablePage error May 2026
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
57Page error May 2026
Double Tax Agreements
57
Key Partners
Mainland China, United Kingdom, Japan, France, Germany
Exit Tax
NoPage error May 2026

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