Hong Kong SAR applies a territorial tax system. There is no VAT, GST, or sales tax, and capital gains are generally not taxed. Profits tax follows a two-tier regime: corporations are taxed at 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder, while unincorporated businesses are taxed at 7.5% and 15% respectively. Resident withholding tax on dividends, interest, and royalties is generally 0/0/0, while non-resident royalties may be subject to withholding at 2.475%-4.95%. OECD 2023 composite effective tax rates are 14.28% (EATR) and 2.01% (EMTR).
Hong Kong SAR Tax Brief
Time of Update 4/02/2026
Hong Kong SAR Corporate Income Tax (CIT)
General CIT Rate:
Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.
CIT Return Due Date:
The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.
CIT Payment Due Date:
For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.
CIT Estimated Payment Due Date:
For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.
Hong Kong SAR Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/2.475-4.95
Hong Kong SAR Value-Added Tax (VAT)
General VAT Rate:
NA
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Hong Kong SAR Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
N/A
Hong Kong SAR Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
14.28
Composite Effective Marginal Tax Rate:
2.01
Additional info
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TKEG Expat Hong Kong SAR Corporate Tax Guide
Hong Kong SAR corporate income tax
Hong Kong SAR Property tax
Value-added tax (VAT)
Stamp duty
Government rates and rent
1.
Hong Kong SAR corporate income tax
Hong Kong SAR operates a two-tier profits tax regime. Corporations are taxed at 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder. Unincorporated businesses are taxed at 7.5% on the first HKD 2 million and 15% on the remainder. A group of connected entities can nominate only one entity to benefit from the two-tier rates in a year of assessment.
References
https://taxsummaries.pwc.com/hong-kong-sar/corporate/taxes-on-corporate-income
2.
Hong Kong SAR Property tax
Property tax:
Property tax is levied annually on the owners of any land or building (other than government and consular properties) in the Hong Kong Special Administrative Region at a rate of 15% of the net assessable value of such land or building. The net assessable value of a property is the consideration paid by the owner for the use of the land or building less the rates paid by the owner and the 20% notional tax allowance.
Corporate rental income derived from Hong Kong properties is subject to profits tax. A corporation subject to profits tax may apply for exemption from payment of property tax in respect of the property. If no exemption is applied, the property tax paid can be used to offset the profits tax payable by the corporation.
Corporate rental income derived from Hong Kong properties is subject to profits tax. A corporation subject to profits tax may apply for exemption from payment of property tax in respect of the property. If no exemption is applied, the property tax paid can be used to offset the profits tax payable by the corporation.
References
https://taxsummaries.pwc.com/hong-kong-sar/corporate/other-taxes
3.
Value-added tax (VAT)
Hong Kong SAR does not have a VAT, goods and services tax, or sales tax.
References
https://taxsummaries.pwc.com/hong-kong-sar/corporate/other-taxes
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