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Foreword
Introduction
About HLB International
General Information
Trade, Monetary, Financial & Legal System
Statutory Audit Requirements
Hong Kong Tax Structure
Setting up Companies in Hong Kong
Listing on the Hong Kong Stock Exchange
Doing Business in HK
Hong Kong Tax Structure
Hong Kong Tax Structure

As a general rule, taxation is only levied on income or transactions having a direct connection with Hong Kong. The concepts of residence, domicile or citizenship have little, if any, relevance. Taxation is based on the ’territorial’ concept.

Direct Taxation

There are three distinct taxes designed to tax income derived from Hong Kong:
There is no taxation of capital gains on transfer or on gifts.

Indirect Taxation

There are a few indirect taxes and Stamp Duty on transfers of shares in Hong Kong companies and of interests in land and buildings located in Hong Kong.

Tax Treaties

Hong Kong has concluded Double Tax Treaties with the Mainland China, Austria, Belarus, Belgium, Brunei, Canada, Czech, Finland, France, Guernsey, Hungary, India, Indonesia, Ireland, Italy, Japan, Jersey, Korea, Kuwait, Latvia, Liechtenstein, Luxembourg, Malaysia, Malta, Mexico, Netherlands, New Zealand, Pakistan, Portugal, Qatar, Romania, Russia, Saudi Arabia, South Africa, Spain, Switzerland, Thailand, United Arab Emirates, United Kingdom and Vietnam. The expansion of the tax treaty network enhances the development of international trading amongst Hong Kong and its overseas treaty counterparts.