Hong Kong S.A.R. – Luxembourg
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Hong Kong S.A.R.) | Statutory (Luxembourg) |
|---|---|---|---|
| Dividends | — | 0% | 15% |
| Interest | — | 0% | 0% |
| Royalties | — | 4.95% | 0% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Hong Kong S.A.R. | Luxembourg |
|---|---|---|
| Corporate income tax | 16.5% | 17% |
| WHT -- dividends | 0% | 15% |
| WHT -- interest | 0% | 0% |
| WHT -- royalties | 4.95% | 0% |
| VAT / GST | n/a | 17% |
| Personal income (top) | 16% | 42% |
| Capital gains | n/a | 0% |
| Pillar 2 status | implemented | implemented |
Source: Inland Revenue Department, Hong Kong SAR Government (as of 2026-05-30)