🇭🇰 Hong Kong · Système fiscal
Impôt sur les sociétés, TVA, impôt sur le revenu, plus-values et obligations déclaratives.
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.
Autorités officielles
- Inland Revenue Department (IRD)
Tax authority — profits tax, filing.
Agrégation d'informations officielles, pas un conseil juridique. Vérifiez toujours sur le site officiel de l'autorité.