Tax Articles

📋 Key Facts at a Glance Digital Transformation: Three new eTAX portals launched July 2025, revolutionizing Hong Kong's tax administration Mandatory E-Filin...

📋 Key Facts at a Glance MPF Tax Deductions: Maximum HK$18,000/year for mandatory contributions, plus HK$60,000 for qualifying annuity/voluntary MPF contrib...

📋 Key Facts at a Glance Capital Gains Tax: Hong Kong does NOT impose a specific tax on capital gains from investments Profits Tax Risk: Frequent trading ca...

📋 Key Facts at a Glance Hong Kong's Territorial System: Only profits sourced in Hong Kong are taxable, creating natural deferral opportunities for offshore...

📋 Key Facts at a Glance Fact 1: Security deposits are NOT taxable income upon receipt - only become taxable if forfeited due to tenant breaches Fact 2: Adv...

📋 Key Facts at a Glance Territorial System: Hong Kong only taxes income sourced within its borders, not worldwide income 183-Day Rule: Physical presence ex...

📋 Key Facts at a Glance Tax Systems: Hong Kong uses territorial taxation (only HK-sourced income), while Mainland China uses worldwide taxation for residen...

📋 Key Facts at a Glance Territorial Tax System: Hong Kong only taxes profits sourced in Hong Kong, making capital gains from share disposals generally tax-...

📋 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...

📋 Key Facts at a Glance First Filing Deadline: Your initial Profits Tax Return is due 18 months after incorporation or business commencement Two-Tier Tax A...

📋 Key Facts at a Glance Maximum Deduction: Up to 35% of your assessable income or profits Minimum Donation: HK$100 aggregate per tax year (April 1 - March...

📋 Key Facts at a Glance Estate Duty Abolished: Hong Kong abolished estate duty on February 11, 2006 – no inheritance tax applies to deaths occurring on or...