AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Asia

Hong Kong

Hong Kong uses a territorial tax system. Salaries tax tops out at 17%; profits tax is 8.25% / 16.5%. No VAT or sales tax.

Personal income tax

2–17% (or 15% flat)
Top marginal rate / range

Corporate tax

8.25% / 16.5%
Standard rate

VAT / Sales tax

None
Standard indirect tax

At a glance

  • Tax year1 April – 31 March
  • Filing deadlineMay (individuals)
  • TerritorialForeign income exempt
Official Tax Authority Inland Revenue Department
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Hong Kong's official tax authority (linked above) or a qualified tax professional before making any decision.