Tax Articles

Learn how to claim self-education expenses tax deduction in Hong Kong. Understand eligibility, allowable expenses, deduction limits, and filing procedures.

Maximise your tax savings. Our complete 2025/26 guide explains all Hong Kong personal allowances, deductions, and how to claim them correctly.

📋 Key Facts at a Glance Critical Deadline: December 31 is the cutoff for many tax-deductible expenses in Hong Kong's April 1-March 31 tax year Home Loan I...

📋 Key Facts at a Glance Hong Kong's Unique Position: No withholding tax on dividends or interest in most cases, unlike most global jurisdictions Mainland C...

📋 Key Facts at a Glance Tax Reduction: Hong Kong-Mainland DTA reduces China withholding tax on dividends from 10% to 5% (with 25%+ ownership) Zero Withhold...

📋 Key Facts at a Glance Time Advantage: Shelf companies provide immediate legal entity status vs. 4-6 weeks for new incorporation Tax Efficiency: Hong Kong...

📋 Key Facts at a Glance Critical Deadline: You have exactly one month from the assessment date to file a written objection with the IRD Valid Grounds: Fact...

📋 Key Facts at a Glance Taxable Benefit: Housing benefits are generally taxable as part of your assessable income in Hong Kong Deduction Option: You can cl...

📋 Key Facts at a Glance Tax Trigger: Exercise of options is the primary taxable event, not grant or vesting Taxable Amount: Difference between market value...

📋 Key Facts at a Glance Continuous Contract Rule: The "4/18 rule" (4 consecutive weeks, 18+ hours/week) determines statutory employment rights, but propose...

📋 Key Facts at a Glance No Capital Gains Tax: Hong Kong imposes no standalone tax on capital gains from asset disposals (unless deemed trading activity). D...

📋 Key Facts at a Glance Territorial System: Hong Kong only taxes profits sourced within its borders - offshore income is generally exempt Profits Tax Rates...