Personal Tax Guide

📋 Key Facts at a Glance Green Bond Tax Exemption: Full profits tax exemption for qualifying debt instruments (QDIs) issued on or after April 1, 2018, regar...

📋 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 Hong Kong's Territorial Tax System: Only profits sourced in Hong Kong are taxable at 8.25% (first HK$2M) and 16.5% (remainder) for...

📋 Key Facts at a Glance Complete Abolition: Special Stamp Duty (SSD) was abolished on February 28, 2024, ending 13+ years of property cooling measures No H...

📋 Key Facts at a Glance Trust Tax Benefits: Hong Kong trusts enjoy no capital gains tax, no dividend withholding tax, and no inheritance tax AML Requiremen...

📋 Key Facts at a Glance Tax Rate: 0% concessionary rate on qualifying transactions for eligible Family Investment Holding Vehicles (FIHVs) Minimum AUM: HK$...

📋 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 Hong Kong Profits Tax: 8.25% on first HK$2M, 16.5% on remainder for corporations (2024-25) Mainland China VAT Threshold: RMB 500,00...

📋 Key Facts at a Glance No Capital Gains Tax: Hong Kong does not impose capital gains tax on property sales held as investments Property Tax Rate: 15% on n...

📋 Key Facts at a Glance Territorial Taxation: Hong Kong only taxes profits sourced within its borders, not worldwide income Profits Tax Advantage: Two-tier...

📋 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 Core Principle: Expenses must be incurred "wholly and exclusively" for producing assessable profits under Hong Kong's Inland Revenu...