Personal Tax Guide

📋 Key Facts at a Glance Capital Gains Tax: Hong Kong does NOT impose a specific tax on capital gains from investments Profits Tax Risk: Frequent trading ca...

📋 Key Facts at a Glance No Capital Gains Tax: Hong Kong has no general capital gains tax on investment assets, unlike most countries. Territorial System: O...

📋 Key Facts at a Glance First Filing Deadline: Your initial Profits Tax Return is due 18 months after incorporation or business commencement Two-Tier Tax A...

📋 Key Facts at a Glance Hong Kong Stamp Duty Rate: 0.2% total (0.1% buyer + 0.1% seller) on share transfers, reduced from 0.26% effective November 17, 2023...

📋 Key Facts at a Glance Profits Tax Rates: Corporations: 8.25% on first HK$2M, 16.5% on remainder | Unincorporated: 7.5% on first HK$2M, 15% on remainder F...

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

📋 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 Territorial Taxation: Only Hong Kong-sourced profits are subject to profits tax Corporate Tax Rates: 8.25% on first HK$2 million, 1...

📋 Key Facts at a Glance MPF Tax Benefits: Hong Kong MPF contributions are tax-deductible up to HK$18,000 per year (2024-25), with withdrawals at retirement...

📋 Key Facts at a Glance FIHV Regime: 0% profits tax on qualifying investment income for family offices with minimum HK$240 million AUM, requiring 2+ full-t...