Hong Kong S.A.R. vs India
Side-by-side tax comparison
Data sourced from OECD, Tax Foundation, and PwC Tax Summaries.
See methodology for full source details.
Tax profile comparison
| Dimension | Hong Kong S.A.R. | India |
|---|---|---|
| Corporate income tax | 16.5% | 25% |
| Withholding -- dividends | 0% | 10% |
| Withholding -- interest | 0% | 20% |
| Withholding -- royalties | 4.95% | 10% |
| VAT / GST (standard) | n/a | 18% |
| Personal income (top rate) | 16% | 39% |
| Capital gains | n/a | 12.5% |
| Digital services tax | none | none |
| Global minimum tax (Pillar 2) | implemented | implemented |
Double-tax treaty
In force
| Withholding type | Statutory (Hong Kong S.A.R.) | Statutory (India) | Treaty rate |
|---|---|---|---|
| Dividends | 0% | 10% | — |
| Interest | 0% | 20% | — |
| Royalties | 4.95% | 10% | — |
Treaty in force; reduced withholding rates not published in our source set — statutory rates apply unless the treaty text provides a reduction.
Effective withholding calculator
Shows the effective withholding rate on a cross-border payment from Hong Kong S.A.R. to India, comparing statutory vs treaty-reduced rates (if a treaty exists).
Dividends
0%
Statutory rate
Interest
0%
Statutory rate
Royalties
4.95%
Statutory rate