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.

Published date: 3 June 2024

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Hong Kong Tax and Investment Guide


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

  

Hong Kong Tax Incentive Brochures


Overview
[English] [Simplified Chinese]


Funds
[English] [Simplified Chinese]


Research and development
[English] [Simplified Chinese]


Carried interest
[English] [Simplified Chinese]


Patent box (proposed)
[English] [Simplified Chinese]


Family office
[English] [Simplified Chinese]


Aircraft leasing
[English] [Simplified Chinese]


Corporate treasury centers
[English] [Simplified Chinese]


Ship leasing
[English] [Simplified Chinese]


Shipping-related activities
[English] [Simplified Chinese]

Hong Kong Tax Regime Brochures


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


Tax certanity enhancement shceme for onshore gains on disposal of equity interests
[English] [Simplified Chinese]

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