Personal Tax Guide

📋 Key Facts at a Glance Stock Stamp Duty Rate: 0.1% per party (0.2% total per transaction) effective November 17, 2023 Capital Gains Tax: No capital gains...

📋 Key Facts at a Glance Territorial Principle: Hong Kong only taxes profits sourced within its borders, not worldwide income Two-Tier Rates: Corporations p...

📋 Key Facts at a Glance Maximum Deduction: HK$100,000 per person per assessment year for self-education expenses Eligible Courses: Must lead to recognized...

📋 Key Facts at a Glance Territorial Tax System: Hong Kong only taxes income with a source within its borders, not worldwide income Foreign Income Exemption...

📋 Key Facts at a Glance Two-Tier Rates: Corporations pay 8.25% on first HK$2M profits, 16.5% on remainder; unincorporated businesses pay 7.5% and 15% respe...

📋 Key Facts at a Glance Hong Kong's Treaty Network: Over 45 comprehensive Double Taxation Agreements (DTAs) with major trading partners worldwide Territori...

📋 Key Facts at a Glance Hong Kong FIHV Tax Rate: 0% profits tax on qualifying transactions for family-owned investment holding vehicles Minimum Assets (HK)...

📋 Key Facts at a Glance Territorial Tax System: Only Hong Kong-sourced profits are taxable; offshore income is generally exempt Profits Tax Rates (2024-25)...

📋 Key Facts at a Glance Basic Personal Allowance: HK$132,000 for single taxpayers (2024/25 tax year) Married Person's Allowance: HK$264,000 for joint asses...

📋 Key Facts at a Glance Hong Kong has no general capital gains tax: Gains from selling investments, property, or other assets are typically not taxed unles...

📋 Key Facts at a Glance Territorial System: Only Hong Kong-sourced IP income is taxable - offshore income generally exempt Tax Rates: Corporations pay 8.25...

📋 Key Facts at a Glance Deadline is Critical: You have only one month from the date on your assessment notice to file a formal objection with the IRD. Form...