Hong Kong Special Administrative Region of the People's Republic of China
Corporate Services in Hong Kong SAR-
Tax exemption
Offshore companies conduct business outside of their jurisdiction. In the Hong Kong Special Administrative Region, as long as the offshore company's income is sourced from outside the region, it is not required to pay corporate income tax.
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Free market economy
Hong Kong is one of the world's freest market economies and among the easiest places to do business. The SAR government maintains a free trade port with minimal intervention, providing various incentives that foster open commerce and attract international enterprises.
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Investment and financing
As Asia's largest capital market, Hong Kong offers diverse financing channels including IPOs, syndicated loans, private equity, and RMB bonds. Over 150 international and local banks operate here, with 70 ranking among the world's top 100.
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Trade and logistics
As a logistics and maritime services center and regional trade hub, Hong Kong can serve as a partner for "Belt and Road" countries in areas such as road, rail, air, and sea transport, providing support services such as research and management consulting.
Tax Info
Enter Dynamic Page- General CIT Rate
- Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.
- CIT Return Due Date
- The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.
- CIT Payment Due Date
- For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.
- CIT Estimated Payment Due Date
- For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 0/0/0
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 0/0/2.475-4.95
- General VAT Rate
- NA
- Composite Effective Average Tax Rate
- 14.28
- Composite Effective Marginal Tax Rate
- 2.01
Administrative Regions
- HK - Hong Kong
Belonging Jurisdiction
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HK - Hong Kong SAR
Hong Kong Special Administrative Region of the People's Republic of ChinaLearn MoreHong Kong Special Administrative Region of the People's Republic of China -
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