Tax Regime

Hong Kong boasts one of the lowest tax rates in the world. Only income sourced in Hong Kong is taxable. The principal direct taxes are profits tax, salaries tax and property tax. Hong Kong's taxation is also as simple as it is an incentive for enterprises to invest here.

There is no capital gains tax. Both the interest income received from bank deposits and dividends received from corporations are exempt from profits tax.

Tax type Rate
Profits tax for corporation: 16.5% (flat rate)
Salary tax: 15% (progressive rate with maximum of 15%)

For further information on taxation, please visit the Inland Revenue Department website.