Hong Kong: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Pillar Two Developments In Hong Kong – The IRD's Letter To In-Scope MNE Groups

Following the enactment of the Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025 (the Ordinance)1 in June 2025, the Income Inclusion Rule (IIR) under BEPS Pillar Two and Hong Kong Minimum Top-up Tax (HKMTT) take effect retrospectively in the Hong Kong SAR (Hong Kong) for fiscal years beginning on or after 1 January 2025

KP

KPMG

Navigating BEPS Pillar 2 – The G7 Statement On The Side-by-side System And The Path Ahead

The OECD Inclusive Framework on BEPS (IF) published a statement on implementing a two-pillar solution under BEPS 2.0 back in October 20211.

KP

KPMG

Hong Kong's Transfer Pricing Rules And 2025 Updates

Transfer pricing is the term used to describe all aspects of intercompany pricing arrangements between related business entities, such as a Hong Kong business and an overseas branch.

TS

The Sovereign Group

Tax Deduction For Costs Of Reinstatement Of Leased Premises

Passed on December 18, 2024, the Inland Revenue (Amendment) (Tax Deductions for Leased Premises Reinstatement and Allowance for Buildings and Structures) Bill 2024 ("Lease Reinstatement Costs Bill") amends the Inland Revenue Ordinance ("IRO") to permit tenants of leased premises...

TL

Timothy Loh LLP

Proposed Enhancements Of The Maritime Service Tax Concessions And New Tax Concession For...

KP

KPMG

The IRD's Further Guidance On The Foreign-sourced Income Exemption Regime

KP

KPMG

Doing Business In Asia: Aligning Business Strategy And Tax Compliance With A Hong Kong-company

B

Buren

Tax Depreciation - Commercial Building Allowances And Industrial Building Allowances

TL

Timothy Loh LLP

Exploring Indirect Transfer Rules In APAC Region: Effects Of The Hong Kong Inward Re-Domiciliation Regime

AM

Alvarez & Marsal

17 Frequently Asked Questions For Personal Tax 2025

PK

PKF

Have You Considered Where You Are Going To Spend Your Future And Retire? You Should!

TS

The Sovereign Group

Hong Kong Publishes Consultation On Implementation Of Global Minimum Tax

TS

The Sovereign Group

Malta Amends Income Tax Deduction Rules For Intellectual Property Expenditure

TS

The Sovereign Group

A Review Of The Tax Regimes In Singapore And Hong Kong

WL

Withers LLP

Hong Kong To Consider Updating Arbitration Legislation

Hong Kong Litigation

KL

Herbert Smith Freehills Kramer LLP

The Empire Strikes Back – Disney & Universal v Midjourney

Hong Kong Technology

HS

Haldanes

Who Can Sue On Behalf Of A Deceased Person? Key Lessons From A Recent Hong Kong Court Case

Hong Kong Commercial

HS

Haldanes

Unlocking Innovation: The Hong Kong 2025 Policy Blueprint For Intellectual Property

MB

Mayer Brown

Safeguarding The Mentally Incapacitated: Navigating The Complex Framework For Appointing Mental Health Committees In Hong Kong

Hong Kong Healthcare

HS

Haldanes

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Related Country Guides

Tax Treaties

Private Equity Comparative Guide

Private Equity Comparative Guide for the jurisdiction of Hong Kong, check out our comparative guides section to compare across multiple countries

Hong Kong Commercial

S

Slotine

Private M&A Comparative Guide

Private M&A Comparative Guide for the jurisdiction of Hong Kong, check out our comparative guides section to compare across multiple countries

Hong Kong Commercial

S

Slotine

IP Holding Companies: Singapore vs. Hong Kong

With intellectual property playing an ever-increasing role in economic development, the need to harness, promote, and protect ASEAN innovation remains urgent as integration progresses...

Hong Kong Commercial

TG

Tilleke & Gibbins

Asia Tax Bulletin – Summer 2022

MB

Mayer Brown

Hong Kong's Foreign Income Tax Reform

MB

Mayer Brown

Covid-19 Guidance Issued By The Hong Kong Inland Revenue Department On Certain Tax Issues

PK

PKF

Five Benefits Of Using Hong Kong As A Gateway To The Chinese Market

Hong Kong Commercial

TS

The Sovereign Group

Are Multinationals Paying Their Fair Share Of Tax?

TS

The Sovereign Group

The MLI's Mutual Agreement Procedure: India, Russia, And The United Kingdom

CT

China Tax & Investment Consultants Ltd

See more

Income Tax

Navigating BEPS Pillar 2 – The G7 Statement On The Side-by-side System And The Path Ahead

The OECD Inclusive Framework on BEPS (IF) published a statement on implementing a two-pillar solution under BEPS 2.0 back in October 20211.

KP

KPMG

Proposed Enhancements Of The Maritime Service Tax Concessions And New Tax Concession For...

The HKSAR Government has recently put forward its proposals on (1) enhancing the existing tax concessions for maritime services industry...

KP

KPMG

The IRD's Further Guidance On The Foreign-sourced Income Exemption Regime

The Hong Kong Inland Revenue Department (IRD) recently provided further guidance on the foreign-sourced income exemption (FSIE) regime by publishing four new frequently...

KP

KPMG

Doing Business In Asia: Aligning Business Strategy And Tax Compliance With A Hong Kong-company

B

Buren

Exploring Indirect Transfer Rules In APAC Region: Effects Of The Hong Kong Inward Re-Domiciliation Regime

AM

Alvarez & Marsal

17 Frequently Asked Questions For Personal Tax 2025

PK

PKF

Entrepreneurial Isles: A Guide To Malta And Cyprus Business Frameworks

Worldwide Commercial

TS

The Sovereign Group

Private Equity Comparative Guide

Hong Kong Commercial

S

Slotine

Private M&A Comparative Guide

Hong Kong Commercial

S

Slotine

See more

Transfer Pricing

Hong Kong's Transfer Pricing Rules And 2025 Updates

Transfer pricing is the term used to describe all aspects of intercompany pricing arrangements between related business entities, such as a Hong Kong business and an overseas branch.

TS

The Sovereign Group

Doing Business In Asia: Aligning Business Strategy And Tax Compliance With A Hong Kong-company

For Dutch companies expanding into Asia, the Netherlands–Hong Kong corporate structure is a well-established framework.

B

Buren

Asia Tax Bulletin – Summer 2023

Before you is the Summer 2023 edition of the Asia Tax Bulletin with a diverse range of tax matters that have changed.

MB

Mayer Brown

A Breath Of Relief – CFA Exonerates Directors For Transfer Pricing Faults In Company Tax Returns

WL

Withers LLP

Hong Kong Transfer Pricing — Recent Developments And Deadlines

PK

PKF

Covid-19 Guidance Issued By The Hong Kong Inland Revenue Department On Certain Tax Issues

PK

PKF

Hong Kong IRD Issues Guidance For Transfer Pricing On Account Of COVID-19

NP

Nexdigm Private Limited

Five Benefits Of Using Hong Kong As A Gateway To The Chinese Market

Hong Kong Commercial

TS

The Sovereign Group

Offshore Structure With Online Operations In Hong Kong In The Digital Age – Walking A Thin Line?

Hong Kong Wealth Mgt

WL

Withers LLP

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Corporate Tax

Have You Considered Where You Are Going To Spend Your Future And Retire? You Should!

You work hard to have a successful career or build your own business, you create wealth, you provide opportunities and a secure future for your family – and all with the intention that one day, you'll be able to relax, pursue your interests and just focus on enjoying life.

TS

The Sovereign Group

Private Equity Comparative Guide

Private Equity Comparative Guide for the jurisdiction of Hong Kong, check out our comparative guides section to compare across multiple countries

Hong Kong Commercial

S

Slotine

Private M&A Comparative Guide

Private M&A Comparative Guide for the jurisdiction of Hong Kong, check out our comparative guides section to compare across multiple countries

Hong Kong Commercial

S

Slotine

Asia Tax Bulletin – Autumn 2023

MB

Mayer Brown

Foreign Gains To Be Subject To Hong Kong Profits Tax – A Call For Re-examination Of Investment Holding Structures

WL

Withers LLP

Hong Kong Tax Reporting Obligations For Expatriates And Share-based Compensation

PK

PKF

The Key Considerations For Year-End Tax Treatment And The 2019 Preferential Tax Policy

DS

Dezan Shira & Associates

A Guide To Tax Regulations In Hong Kong 2019 - 2020

S

STA Law Firm

Requisitos para hacer negocios en Hong Kong

Hong Kong Commercial

TG

TMF Group BV

See more

Latest Videos

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Вебинар: "Как подготовиться к изменениям в налоговых спорах в 2025 году" (Video)

KP

KP Disputes

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

Вебинар: "Налоговые споры с учетом изменений в АППК" (Video)

KP

KP Disputes

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

It Depends – Queensland land tax changes (Part 1)

CG

Cooper Grace Ward

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