Tax Articles

📋 Key Facts at a Glance Basic Personal Allowance: HK$132,000 for single taxpayers (2024/25 tax year) Married Person's Allowance: HK$264,000 for joint asses...

📋 Key Facts at a Glance Green Bond Tax Exemption: Full profits tax exemption for qualifying debt instruments (QDIs) issued on or after April 1, 2018, regar...

📋 Key Facts at a Glance Capital Gains Tax: Hong Kong generally does not tax capital gains from genuine investment activities Territorial Principle: Only Ho...

📋 Key Facts at a Glance Hong Kong FIHV Tax Rate: 0% profits tax on qualifying transactions for family-owned investment holding vehicles Minimum Assets (HK)...

📋 Key Facts at a Glance Hong Kong's Tax System: Territorial basis - only Hong Kong-sourced profits are taxable under the two-tier profits tax system (8.25%...

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

📋 Key Facts at a Glance Maximum Deduction: HK$100,000 per person per assessment year for self-education expenses Eligible Courses: Must lead to recognized...

📋 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 Hong Kong's Tax System: Territorial basis - only Hong Kong-sourced profits are taxable Profits Tax Rates (2024-25): Corporations: 8...

📋 Key Facts at a Glance Hong Kong's Treaty Network: Over 45 comprehensive Double Taxation Agreements (DTAs) with major trading partners worldwide Territori...

📋 Key Facts at a Glance Fact 1: MPF is a defined contribution scheme where both employer and employee contribute 5% of relevant income, with maximum monthl...

📋 Key Facts at a Glance Profits Tax Rates: Corporations: 8.25% on first HK$2M, 16.5% on remainder | Unincorporated: 7.5% on first HK$2M, 15% on remainder F...