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.

Tax Depreciation - Commercial Building Allowances And Industrial Building Allowances

The Inland Revenue Ordinance ("IRO") generally prohibits any deduction in respect of any expenditure of a capital nature for the purpose of computing assessable profits. As a result, the costs of acquiring land upon which a commercial or industrial building is erected is non-deductible.

TL

Timothy Loh LLP

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

With the gazetting of the Companies (Amendment) (No. 2) Bill 2025 by the Hong Kong Legislative Council, along with various amendments (referred to as Committee Stage Amendments or CSAs)...

AM

Alvarez & Marsal

17 Frequently Asked Questions For Personal Tax 2025

Before completing your Individual Tax Return (Form BIR 60), it is important to understand how Salaries Tax in Hong Kong is computed.

PK

PKF

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

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

Leveraging Residence Change For Optimal Tax Planning: A Comprehensive Guide For Individuals Considering Change In Tax Residence

HG

Harvey Law Group

Increased Enforcement Actions Regarding Cayman Islands Economic Substance

C

Conyers

Hong Kong's Foreign-Sourced Income Exemption (FSIE) Regime Refined

SS

Seyfarth Shaw LLP

British National (Overseas) Holders And British Expats Should Act Now On UK Budget Proposals

TS

The Sovereign Group

New Hong Kong Budget: Highlights For Employment

IL

Ius Laboris

How To Make A Successful Offshore Tax Claim

TS

The Sovereign Group

The Hong Kong Stablecoins Bill And Its Impact On The Crypto Landscape

Hong Kong Finance

MB

Mayer Brown

Hong Kong's Stablecoins Ordinance To Take Effect On 1 August 2025, Welcoming A New Era For Virtual Asset Regulation

Hong Kong Technology

SW

Stevenson, Wong & Co

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

Hong Kong Commercial

HS

Haldanes

Unveiling The Dark Web: Monitoring Cyber Threats And Breaking The Attack Cycle

Hong Kong Technology

AC

Ankura Consulting Group LLC

Landmark SFC Settlement: The Combest Holdings Case

Hong Kong Commercial

H

Hauzen

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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

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Income Tax

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

With the gazetting of the Companies (Amendment) (No. 2) Bill 2025 by the Hong Kong Legislative Council, along with various amendments (referred to as Committee Stage Amendments or CSAs)...

AM

Alvarez & Marsal

17 Frequently Asked Questions For Personal Tax 2025

Before completing your Individual Tax Return (Form BIR 60), it is important to understand how Salaries Tax in Hong Kong is computed.

PK

PKF

Entrepreneurial Isles: A Guide To Malta And Cyprus Business Frameworks

Cyprus and Malta are both island states occupying strategic positions in the Mediterranean region. Cyprus is situated in the Eastern Mediterranean close to the Middle East, Turkey and the important maritime gateways of the Bosporus and the Suez Canal...

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

Malta Amends Income Tax Deduction Rules For Intellectual Property Expenditure

TS

The Sovereign Group

Leveraging Residence Change For Optimal Tax Planning: A Comprehensive Guide For Individuals Considering Change In Tax Residence

HG

Harvey Law Group

Hong Kong's Foreign-Sourced Income Exemption (FSIE) Regime Refined

SS

Seyfarth Shaw LLP

British National (Overseas) Holders And British Expats Should Act Now On UK Budget Proposals

TS

The Sovereign Group

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Transfer Pricing

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

A recent Court of Final Appeal decision puts to rest the question of whether a director who signs off on incorrect tax returns for a company taxpayer is personally liable in the stead of the company.

WL

Withers LLP

Hong Kong Transfer Pricing — Recent Developments And Deadlines

Further to the implementation of the three-tier transfer pricing ("TP") documentation rules in Hong Kong, many multinational enterprises ("MNEs") are working with their TP specialists to fulfil...

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

Asia Tax Bulletin - Autumn 2019

MB

Mayer Brown

Hong Kong Issues DIPN No. 58 On Transfer Pricing Documentation Requirements

ML

McMillan 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

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Latest Videos

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Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

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

KP

KP Disputes

Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

It Depends – What is the tax treatment of cryptocurrencies?

CG

Cooper Grace Ward

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