Top income tax
17.0%
effective 16.0%
Corporate tax
16.5%
VAT/GST
None
standard rate
Tax residency
180 days
45 tax treaties
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.
- 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
- 45
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
Territorial Exemption
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