Tax Articles

📋 Key Facts at a Glance Hong Kong's DTA Network: Comprehensive Double Taxation Agreements with 45+ jurisdictions, including Mainland China, Singapore, UK,...

📋 Key Facts at a Glance Current Stock Transfer Rate: 0.1% per party (0.2% total) since November 17, 2023 ETF Exemption: Complete stamp duty waiver for all...

📋 Key Facts at a Glance Territorial Taxation: Only Hong Kong-sourced profits are subject to profits tax Corporate Tax Rates: 8.25% on first HK$2 million, 1...

📋 Key Facts at a Glance Legal Framework: Hong Kong's transfer pricing rules are codified in Sections 50AAF to 50AAK of the Inland Revenue Ordinance, effect...

📋 Key Facts at a Glance Complete Abolition: Special Stamp Duty (SSD) was abolished on February 28, 2024, ending 13+ years of property cooling measures No H...

📋 Key Facts at a Glance Profits Tax Rates: Corporations pay 8.25% on first HK$2 million, 16.5% on remainder; unincorporated businesses pay 7.5% on first HK...

📋 Key Facts at a Glance Mandatory MPF Rates: 5% each from employer and employee on monthly income between HK$7,100 and HK$30,000 Tax Deduction Limit: Maxim...

📋 Key Facts at a Glance Fact 1: Married couples can choose between separate taxation (default) or joint assessment, with the IRD automatically applying whi...

📋 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...

📋 Key Facts at a Glance Annual Deduction Limit: HK$60,000 maximum for qualifying annuity premiums and MPF voluntary contributions combined Eligible Plans:...

📋 Key Facts at a Glance Fact 1: Hong Kong has no inheritance tax or estate duty since 2006, making it ideal for wealth preservation Fact 2: Hong Kong trust...

📋 Key Facts at a Glance MPF Tax Benefits: Hong Kong MPF contributions are tax-deductible up to HK$18,000 per year (2024-25), with withdrawals at retirement...