Hong Kong Tax Rates - Indirect Taxes

ESTATE DUTY

RATES OF ESTATE DUTY                  PRINCIPAL VALUE OF ESTATE
                                    1996/97               1995/96
            
        0%                         0 - 6.5m               0 - 6.0m
        6%                      6.5m - 8.0m            6.0m - 7.0m
       12%                      8.0m - 9.5m            7.0m - 8.0m
       18%                    9.5m or above           8.0m or above

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information contact Yvonne Chan on tel: +852 2852 0315, fax: +852 2541 2936, or e-mail directly to Yvonne.S.Chan@arthurandersen.com or enter a text search 'Arthur Andersen' and 'Business Monitor'.