🇭🇰 Hong Kong · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
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.
Official authorities
- Inland Revenue Department (IRD)
Tax authority — profits tax, filing.
Official-information aggregation, not legal advice. Always verify on the authority's own site.