Personal Tax Guide

📋 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...

📋 Key Facts at a Glance Current Rate: 0.1% per party (0.2% total) on stock transfers, effective 17 November 2023 Rate Reduction: Reduced from 0.13% to 0.1...

📋 Key Facts at a Glance Hong Kong Profits Tax: Two-tier system: 8.25% on first HK$2 million, 16.5% on remainder for corporations (2024-25) Transfer Pricing...