Personal Tax Guide
The Pros And Cons Of Electing Joint Assessment For Salaries
30/12/20255 min read
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
★ FeaturedPersonal Tax Guide
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
★ FeaturedTax News & Updates
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
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1482 articles
Personal Tax Guide
The Irds Approach To Auditing High Net Worth Individuals In
📋 Key Facts at a Glance Hong Kong's Territorial System: No capital gains tax, but IRD scrutinizes offshore income claims to prevent abuse of territorial ta...
30/12/202510 min read
Personal Tax Guide
The Interplay Between Hong Kong Property Tax And Stamp Duty
📋 Key Facts at a Glance Property Tax Rate: 15% on net assessable value (rental income minus 20% statutory allowance) Lease Stamp Duty Rates: 0.25% to 1% de...
30/12/20257 min read
Personal Tax Guide
The Impact Of Lease Terms On Property Tax Liability In Hong
📋 Key Facts at a Glance Property Tax Rate: 15% on Net Assessable Value (NAV) NAV Calculation: (Rental income - Rates paid) × 80% × 15% Statutory Allowance:...
30/12/20258 min read
Personal Tax Guide
The Impact Of Double Taxation Treaties On Hong Kong Profits
📋 Key Facts at a Glance Hong Kong's Tax Network: Comprehensive Double Taxation Agreements (CDTAs) with 45+ jurisdictions including Mainland China, Singapor...
30/12/20256 min read
Personal Tax Guide
The Impact Of Cross Border E Commerce On Hong Kongs Customs
📋 Key Facts at a Glance Free Port Status: Hong Kong imposes no customs duties on imports or exports, except for four dutiable commodities: liquors, tobacco...
30/12/20259 min read
Personal Tax Guide
The Impact Of Covid 19 Relief Measures On Hong Kong Profits
📋 Key Facts at a Glance Current Profits Tax Rates: Corporations pay 8.25% on first HK$2M, 16.5% on remainder; unincorporated businesses pay 7.5% on first H...
30/12/20255 min read
Personal Tax Guide
The Impact Of Beps 20 On Non Resident Entrepreneurs In Hong
📋 Key Facts at a Glance Hong Kong's BEPS 2.0 Implementation: Pillar Two enacted June 6, 2025, effective January 1, 2025 Global Minimum Tax Rate: 15% minim...
30/12/20255 min read
Personal Tax Guide
The Impact Of Beps 20 On Hong Kongs Tax Landscape Strategic
📋 Key Facts at a Glance Hong Kong enacted BEPS 2.0 Pillar Two legislation: The Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups)...
30/12/20258 min read
Personal Tax Guide
The Hidden Tax Benefits Of Home Loan Interest Deductions In
📋 Key Facts at a Glance Annual Deduction Limit: HK$100,000 maximum per tax year for home loan interest Maximum Claim Period: 20 assessment years (not nece...
30/12/20256 min read
Personal Tax Guide
The Hidden Implications Of Hong Kongs Updated Tax Treatment
📋 Key Facts at a Glance Patent Box Rate: 5% concessionary tax on qualifying IP income, effective from April 1, 2023 R&D Super Deduction: 300% deduction on...
30/12/20256 min read
Personal Tax Guide
The Hidden Costs Of Customs Compliance Budgeting For Duties
📋 Key Facts at a Glance Free Port Advantage: Hong Kong imposes no customs tariffs, VAT, or GST on most imports and exports Limited Excise Duties: Only 4 co...
30/12/20257 min read