🇭🇰 Hong Kong
HK / HKG #195
Nomad Score
65.0
Cities
12
Region
Sinosphere,
Tech Startup Ecosystems,
Coworking Hotspots,
Asia,
Asia,
Eastern Asia,
Emerging Markets,
Four Asian Tigers
Currency
HKD
🇭🇰 HONG KONG TAX PROFILE
Data year: 2025
Tax System
Territorial
Strictly territorial - only Hong Kong-sourced income is taxed. Foreign-sourced income is exempt regardless of remittance. No tax on dividends, interest, or capital gains for individuals.
Strictly territorial - only Hong Kong-sourced income is taxed. Foreign-sourced income is exempt regardless of remittance. No tax on dividends, interest, or capital gains for individuals.
Top PIT Rate
17.0%
(eff. 16.0%)
Corporate Tax Rate
16.5%
VAT/GST
No VAT/GST
Capital Gains Tax
No Capital Gains Tax
Social Security (Employee)
5.0%
Social Security (Employer)
5.0%
SS Cap (Annual)
HKD 18,000
Dividend Withholding
0.0%
Interest Withholding
0.0%
Royalty Withholding
5.0%
Treaty Count
45
Territorial Exemption
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| HKD 0 | HKD 2,000,000 | 8.3% | -- |
| HKD 2,000,000 | and above | 16.5% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| HKD 0 | HKD 50,000 | 2.0% | -- |
| HKD 50,000 | HKD 100,000 | 6.0% | -- |
| HKD 100,000 | HKD 150,000 | 10.0% | -- |
| HKD 150,000 | HKD 200,000 | 14.0% | -- |
| HKD 200,000 | and above | 17.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
180 days
Residency Rules
Tax resident if ordinarily resides in Hong Kong, or stays in HK for more than 180 days in a year of assessment, or more than 300 days in two consecutive years of assessment.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
04-01 – 03-31
Filing Deadline
June 2
📚 SOURCES
-
PwC Worldwide Tax Summaries - Hong Kong
(accessed Mar 23, 2026)
Salaries tax, profits tax, withholding rates -
Hong Kong IRD
(accessed Mar 23, 2026)
Official salaries tax rates
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