Perspectives

Hong Kong Tax Brochure

This series of brochures aim to provide investors with a high-level overview of the current tax policy in Hong Kong, plus information on tax incentives, compliance, transfer pricing, anti-avoidance rules, and tax treaties.

2024

Tax incentive for aircraft leasing
[English] [Simplified Chinese]

2023

Overview of Hong Kong tax incentives
[English] [Simplified Chinese]

Hong Kong Tax and Investment Guide 2023
[English] [Simplified Chinese]

Tax concession for family offices in Hong Kong
[English] [Simplified Chinese]

Refined foreign-sourced income exemption regime
[English] [Simplified Chinese] [Korean]

Tax certainty enhancement scheme for onshore gains on disposal of equity interests
[English] [Simplified Chinese]

2022

Foreign-sourced income exemption regime
[English] [Simplified Chinese] [Japanese]

Tax incentive for shipping-related activities
[English] [Simplified Chinese]

2021

Hong Kong Tax and Investment Guide 2021
[English] [Simplified Chinese]

Tax incentive for R&D
[English] [Simplified Chinese]

Tax incentive for corporate treasury center
[English] [Simplified Chinese]

Tax incentive for funds
[English] [Simplified Chinese]

Tax incentive for carried interest
[English] [Simplified Chinese]

Tax incentive for ship leasing
[English] [Simplified Chinese]

Tax incentive for aircraft leasing
[English] [Simplified Chinese]

2020

6 August 2020
Hong Kong Tax Guide 2020
[English] [Simplified Chinese] [Korean]

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