Tax Laws & Policies

📋 Key Facts at a Glance No Simple Day Count: Hong Kong has no statutory 183-day rule. Residency is determined by the nature of an individual's presence and...

📋 Key Facts at a Glance Tax Concession Rate: 0% profits tax on qualifying transactions for eligible Family-owned Investment Holding Vehicles (FIHVs) Effect...

📋 Key Facts at a Glance Territorial Tax System: Only Hong Kong-sourced income is taxed, not worldwide income No Capital Gains Tax: Profits from investments...

📋 Key Facts at a Glance Hong Kong's Free Port Status: Maintains minimal excise duties covering only 4 categories - alcohol (above 30%), tobacco, hydrocarb...

📋 Key Facts at a Glance Tax Rate: 0% profits tax on qualifying transactions (vs. standard 8.25%/16.5% corporate rates) Minimum AUM: HK$240 million in spec...

📋 Key Facts at a Glance Territorial System: Hong Kong only taxes income sourced in Hong Kong, not worldwide income. Corporate Residency: Determined by wher...

📋 Key Facts at a Glance Free Port Status: Hong Kong maintains zero customs duties on 99% of imports and exports, with only four product categories subject...

Imagine being able to keep 100% of the profit after selling your investment property or stock portfolio. This may seem like fantasy in most countries, but in Hong Kong, it is reality for real investors. Hong Kong's unique geographically sourced tax system creates one of the most investor-friendly environments in the world, with capital appreciation derived from real investments often fully tax-free. This strategic advantage makes Hong Kong the first choice for global investors seeking to maximize returns and preserve wealth.

📋 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...

Did you know? A simple misclassification of a Harmonized System number could result in your company being fined up to three times the tax due, or even having your goods confiscated. In the complex trading environment of Hong Kong, customs compliance is not only about avoiding fines, but also about establishing a resilient and efficient operating system that allows you to thrive in one of the busiest trading hubs in the world. With the intensification of law enforcement and the increase in penalties for non-compliance, for international business conducted through Hong Kong...

Are you confident that your Hong Kong business can withstand the scrutiny of the Inland Revenue Department? As Inland Revenue ramps up its enforcement efforts across a number of areas – from offshore profits claims and transfer pricing to the new Foreign Income Exemption (FSIE) regime – understanding what triggers an Inland Revenue review has never been more critical. This guide will reveal the tax authorities’ review priorities in individual tax dispute cases and how to remain compliant in the changing regulatory environment of 2025.

📋 Key Facts at a Glance Global Minimum Tax Enacted: BEPS 2.0 Pillar Two legislation passed June 6, 2025, effective from January 1, 2025 AEOI/CRS Network: H...