Tax Articles
Explore Hong Kong's tax system with expert articles and practical guides.
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How to properly record expenses to cope with Hong Kong tax audit
What happens when a tax clerk knocks on your door and asks to verify your expense claim? For many Ho
Hong Kong resident tax deductions: what can and cannot be claimed
Did you know? Many Hong Kong taxpayers may miss out on thousands of Hong Kong dollars in legitimate
Current Stamp Duty Rates: Hong Kong vs Mainland China
Did you know that trading the same company's shares in Hong Kong versus Mainland China can result in
290 articles
How To Calculate Property Tax On Rental Income In Hong Kong
📋 Key Facts at a Glance Tax Rate: 15% flat rate on Net Assessable Value (unchanged since 2008/09) Statutory Deduction: Automatic 20% allowance for repairs...
Tax Efficient Ways To Repatriate Profits From China To Hong
📋 Key Facts at a Glance China-HK DTA Benefits: Dividends can be taxed at 5% (vs. 10% standard) for qualifying Hong Kong entities with ≥25% shareholding Hon...
Common Misconceptions About Hong Kong Profits Tax Debunking
📋 Key Facts at a Glance Territorial Principle: Hong Kong only taxes profits sourced within its borders, not worldwide income Two-Tier Rates: Corporations p...
Hong Kongs Tax Deductions For Sme Marketing And Advertising
📋 Key Facts at a Glance Core Principle: Expenses must be incurred "wholly and exclusively" for producing assessable profits under Hong Kong's Inland Revenu...
Double Tax Treaties And Hong Kongs Territorial Tax System A
📋 Key Facts at a Glance Hong Kong's Tax System: Territorial basis - only Hong Kong-sourced profits are taxable Profits Tax Rates (2024-25): Corporations: 8...
Case Study How A Hong Kong Startup Successfully Navigated A
📋 Key Facts at a Glance Two-tier Profits Tax: 8.25% on first HK$2 million, 16.5% on remainder for corporations (only one entity per group can claim lower t...
How Hong Kongs Trust Law Compares To Singapore For High Net
📋 Key Facts at a Glance Trust Duration: Hong Kong: 80-year perpetuity period vs. Singapore: Perpetual trusts allowed Tax Advantage: Hong Kong offers 0% ta...
How Family Offices Can Optimize Wealth Preservation Through
📋 Key Facts at a Glance Tax Rate: 0% concessionary rate on qualifying transactions for eligible Family Investment Holding Vehicles (FIHVs) Minimum AUM: HK$...
Capital Gains And Hong Kong Tax Returns What Expats Need To
📋 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...
Mainland Hong Kong Double Tax Arrangement Recent Amendments
📋 Key Facts at a Glance Fifth Protocol Effective: Signed July 19, 2019; effective from January 1, 2020 (Mainland China) and April 1, 2020 (Hong Kong) Redu...
Retirement Planning For Sme Owners Balancing Tax Efficiency
📋 Key Facts at a Glance Tax Advantage: Hong Kong corporations pay only 8.25% on first HK$2 million profits, 16.5% thereafter Retirement Savings: MPF contri...