Tax Articles

Did you know that every time you buy or sell Hong Kong stocks, you are contributing to one of the most important sources of income in Hong Kong? Hong Kong's securities transaction stamp duty is not only a tax, but also a key policy tool that affects market liquidity, investment decisions, and Hong Kong's competitiveness as an international financial center. With the series of reforms in 2023 and 2024, investors and market participants have never needed to have a deeper understanding of this tax.

📋 Key Facts at a Glance Property Rates: 5% of rateable value for all industrial properties (same as other non-domestic properties) Government Rent: Additi...

📋 Key Facts at a Glance Hong Kong's Territorial System: Only Hong Kong-sourced income is generally taxable, naturally preventing double taxation for foreig...

📋 Key Facts at a Glance Hong Kong Profits Tax: Two-tiered system: 8.25% on first HK$2M, 16.5% on remainder for corporations (2024-25) Singapore Corporate T...

As a non-local entrepreneur who makes good use of Hong Kong’s business advantages, are you paying attention to the dramatic changes in global tax rules? The BEPS 2.0 plan led by the Organization for Economic Cooperation and Development (OECD) is reshaping the international tax landscape, and Hong Kong has also actively implemented relevant measures. Although Hong Kong still adheres to its competitive territorial source taxation principles, these new international standards are changing the operating model of multinational enterprises. A deeper understanding of these changes will help you stay competitive and accurate in this new era of global taxation...

📋 Key Facts at a Glance Hong Kong's Treaty Network: Comprehensive agreements with 45+ jurisdictions including Mainland China, Singapore, UK, Japan, and maj...

📋 Key Facts at a Glance Territorial Basis: Hong Kong only taxes profits sourced in Hong Kong. Offshore income is generally not taxed. Corporate Tax Rates:...

📋 Key Facts at a Glance Digital Transformation: IRD's "Assess First, Audit Later" (AFAL) system uses data analytics and risk-based algorithms to identify a...

Hong Kong has attracted more than 2,700 single-family offices and aims to become Asia's top wealth management center. It is rapidly reforming its tax environment to attract the world's wealthiest families. What is the unique attraction of Hong Kong’s family office tax system? How does it compare to traditional competitors such as Singapore? This article will provide an in-depth analysis of the strategic advantages, latest optimization measures and future development trends of Hong Kong’s family office ecosystem.

📋 Key Facts at a Glance Tax Rate: 15% flat rate on Net Assessable Value (unchanged since 2008/09) Who Pays: Property owners receiving rental income from Ho...

📋 Key Facts at a Glance Hong Kong's Core Tax Regime: Profits tax is capped at 16.5% for corporations, with a two-tiered system offering 8.25% on the first...

📋 Key Facts at a Glance Hong Kong's Position: Hong Kong maintains a simple, low-tax territorial system. Profits tax is capped at 16.5%, and there is no cap...