Hong Kong S.A.R.
Eastern Asia · HK · 55 treaties
Tax profile
| Corporate income tax | 16.5% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 4.95% |
| VAT / GST (standard) | n/a |
| Personal income (top rate) | 16% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 180 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- ordinarily resides in Hong Kong (permanent home and habitual residence with continuity)
- stays in Hong Kong for more than 180 days during a year of assessment
- stays in Hong Kong for more than 300 days in two consecutive years of assessment, one of which is the relevant year
Tax residence for individuals is triggered only by ordinary residence or day‑count tests; once a person no longer ordinarily resides in Hong Kong and their days fall below the 180/300‑day thresholds, they cease to be a Hong Kong tax resident, with no citizenship or domicile tail.
Source: Inland Revenue Department, Hong Kong Special Administrative Region Government
Tax treaty network (55)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Armenia | — | — | — |
| Austria | — | — | — |
| Bahrain | — | — | — |
| Bangladesh | — | — | — |
| Belarus | — | — | — |
| Belgium | — | — | — |
| Brunei | — | — | — |
| Cambodia | — | — | — |
| Canada | — | — | — |
| China | — | — | — |
| Croatia | — | — | — |
| Czechia | — | — | — |
| Estonia | — | — | — |
| Finland | — | — | — |
| France | — | — | — |
| Georgia | — | — | — |
| Guernsey | — | — | — |
| Hungary | — | — | — |
| India | — | — | — |
| Indonesia | — | — | — |
| Ireland | — | — | — |
| Italy | — | — | — |
| Japan | — | — | — |
| Jersey | — | — | — |
| Jordan | — | — | — |
| South Korea | — | — | — |
| Kuwait | — | — | — |
| Latvia | — | — | — |
| Liechtenstein | — | — | — |
| Luxembourg | — | — | — |
| Macao S.A.R | — | — | — |
| Malaysia | — | — | — |
| Maldives | — | — | — |
| Malta | — | — | — |
| Mauritius | — | — | — |
| Mexico | — | — | — |
| Netherlands | — | — | — |
| New Zealand | — | — | — |
| Norway | — | — | — |
| Pakistan | — | — | — |
| Portugal | — | — | — |
| Qatar | — | — | — |
| Romania | — | — | — |
| Russia | — | — | — |
| Rwanda | — | — | — |
| Saudi Arabia | — | — | — |
| Republic of Serbia | — | — | — |
| South Africa | — | — | — |
| Spain | — | — | — |
| Switzerland | — | — | — |
| Thailand | — | — | — |
| Turkey | — | — | — |
| United Arab Emirates | — | — | — |
| United Kingdom | — | — | — |
| Vietnam | — | — | — |