🇭🇰 Hong Kong · Sistema fiscal

Impuesto de sociedades, IVA, IRPF, plusvalías y obligaciones de declaración.

Taxes are administered by the Inland Revenue Department (IRD). Hong Kong uses a simple, territorial tax system: profits tax on locally-sourced profits, with no VAT/GST.

  • Profits tax is two-tiered: 8.25% on the first HK$2m of profits and 16.5% above (lower for unincorporated businesses).
  • Tax is generally charged only on Hong Kong-sourced profits (territorial system).
  • There is no VAT, GST, capital-gains or withholding tax on dividends.

Autoridades oficiales

Agregación de información oficial, no asesoramiento jurídico. Verifique siempre en el sitio oficial de la autoridad.

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