Tax Articles

📋 Key Facts at a Glance Tax Rate: 15% flat rate on net assessable rental income Standard Deduction: 20% automatic allowance for repairs and maintenance Fi...

📋 Key Facts at a Glance Property Tax Rate: 15% on net assessable rental income (unchanged since 2008/09) Standard Deduction: 20% statutory allowance for re...

📋 Key Facts at a Glance Historic Reform: On February 28, 2024, Hong Kong abolished Buyer's Stamp Duty (BSD), Special Stamp Duty (SSD), and New Residential...

As a financial practitioner, corporate treasurer or investor in Hong Kong, are you confused about the tax implications of your stock options and warrants? Hong Kong’s unique stamp duty system and regulatory changes in recent years make it important to understand the relevant rules. This comprehensive guide for 2024-2025 will break down the stamp duty instructions related to equity-linked instruments in detail, helping you make smart decisions and avoid unnecessary tax burdens.

📋 Key Facts at a Glance Profits Tax: Two-tiered system: 8.25% on first HK$2M, 16.5% on remainder for corporations. Only Hong Kong-sourced profits are taxab...

📋 Key Facts at a Glance Global Minimum Tax: 15% minimum effective tax rate for MNE groups with revenue ≥ EUR 750 million, effective from January 1, 2025 Ma...

Is your multinational enterprise ready for Hong Kong’s rapidly changing transfer pricing environment? With the Organization for Economic Co-operation and Development (OECD)'s "Base Erosion and Profit Shifting" (BEPS) project reshaping global tax rules, and Hong Kong's implementation of major reforms such as the global minimum tax and the expansion of the foreign income exemption (FSIE) system, the complexity and importance of transfer pricing have reached unprecedented heights. This guide will take an in-depth look at how Hong Kong can remain competitive while aligning with international standards to...

📋 Key Facts at a Glance Current Corporate Tax: Two-tiered profits tax: 8.25% on first HK$2 million, 16.5% on remainder for corporations. Global Minimum Tax...

What happens when the tax office challenges your offshore income claim? How have recent court rulings reshaped Hong Kong’s tax landscape? Between 2024 and 2025, a series of landmark cases will set new precedents on issues such as the sharing of concession income, anti-avoidance rules and the timing of convictions for tax fraud. For businesses and individuals operating under the unique system of “pay tax first, dispute later”, a thorough understanding of Hong Kong’s tax dispute resolution mechanism has never been more critical.

Imagine investing in renewable energy projects, green bonds or carbon credits while enjoying some of the best tax treatment in Asia. This is not a hypothetical scenario, but a realistic portrayal of sustainable investors in Hong Kong. As climate change reshapes the global financial landscape, Hong Kong has positioned itself as Asia's premier green finance hub through a comprehensive range of tax incentives, funding schemes and regulatory support aimed at accelerating the flow of funds to environmentally beneficial projects. What exactly are these tax benefits...

📋 Key Facts at a Glance CRS Effective Date: 1 January 2017 (first exchange 2018) FATCA Effective Date: 1 July 2014 AEOI Partner Jurisdictions: 80+ activate...

📋 Key Facts at a Glance Hong Kong's Territorial Tax: Only Hong Kong-sourced profits are taxed. Foreign-sourced income is generally exempt, subject to the F...