Hong Kong S.A.R.

Eastern Asia · HK · 55 treaties

Tax profile

Common questions

What are the top personal and corporate tax rates in Hong Kong S.A.R.?

The top personal income tax rate in Hong Kong S.A.R. is 16%, and the corporate tax rate is 16.5%.

Is there a withholding tax on dividends in Hong Kong S.A.R.?

No, there is 0% dividend withholding tax in Hong Kong S.A.R.

How long does it take to become a tax resident in Hong Kong S.A.R.?

It takes 180 days to establish tax residency in Hong Kong S.A.R.

What 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.