- Income tax brackets updated
Refresh for 2025/26 — verification date, data year 2026, bracket years and sources, treaty count 45→51, participation exemption available, filing dates and eTAX extension, sources and descriptions Source
HK
Hong Kong
Eastern Asia
HKD
HK · HKG · #195 · 12 cities
Nomad score
66/100
Compare
Top income tax
17.0%
effective 16.0%
Corporate tax
16.5%
VAT/GST
None
standard rate
Tax residency
180 days
51 tax treaties
Hong Kong tax profile
Data year: 2026
- Tax system
- Territorial Territorial taxation: profits tax applies to Hong Kong–sourced trade or business profits; salaries tax to Hong Kong–sourced employment, office and pension income; property tax to Hong Kong rental income. Foreign-sourced income is generally exempt, but the foreign-sourced income exemption (FSIE) regime can deem certain passive offshore income received in Hong Kong by multinational enterprise entities to be taxable unless economic substance, participation, nexus or intra-group relief conditions are met. No VAT or GST. Dividends, interest and capital gains are not separately taxed 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%
- Social security cap (annual)
- HKD 18,000
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 5.0%
- Treaty count
- 51
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| HKD 0 | HKD 2,000,000 | 8.3% |
| HKD 2,000,000 | and above | 16.5% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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 flags
Participation Exemption
Territorial Exemption
Tax residency
- Days threshold
- 180 days
- Residency rules
- Domestic salaries tax does not depend on tax residence: liability follows the source of income (Hong Kong employment, office or pension). For personal assessment and comprehensive double taxation agreements, a Hong Kong resident is someone who ordinarily resides in Hong Kong or stays more than 180 days in the year of assessment, or more than 300 days across two consecutive years of assessment including the relevant year. Employment visitors may ignore services rendered in Hong Kong for up to 60 days in a year of assessment (the “60-day rule”) when applying the time-apportionment or offshore-employment tests.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 04-01 – 03-31
- Filing deadline
- June 4
- Extension deadline
- July 4
- Auto extension
- Available
Sources
- GovHK — Salaries tax rates (accessed Oct 9, 2026) Progressive PIT bands and two-tier standard rates for 2025/26
- IRD — Profits tax (accessed Oct 9, 2026) Two-tier corporate profits tax 8.25% / 16.5%
- IRD — Brief Guide 2025-2026 (accessed Oct 9, 2026) Territorial basis, personal assessment residence tests, one-off 2025/26 tax reduction
- IRD — Comprehensive DTAs concluded (accessed Oct 9, 2026) CDTA network status and entry into force
- IRD — Foreign-sourced income exemption (accessed Oct 9, 2026) Participation exemption for qualifying foreign dividends
- MPFA — Mandatory contributions (accessed Oct 9, 2026) 5% MPF rate and HKD 1,500 monthly cap per party
- PwC Worldwide Tax Summaries — Hong Kong SAR (accessed Oct 9, 2026) Cross-check PIT, territorial employment rules, royalty WHT range