Hong Kong: Income 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.

PRC Individual Income Tax On Offshore Trusts Considerations For Offshore Trust Structures

The PRC Ministry of Finance and State Taxation Administration have issued a groundbreaking announcement imposing individual income tax on offshore trusts with Chinese connections, treating them as tax transparent structures. This regime creates tax triggers throughout the trust lifecycle and includes a critical 90-day transitional filing window for existing structures. Affected individuals with offshore trusts connected to PRC residents or assets must urgently assess their compliance obligations under this

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Conyers

Hong Kong Moves Toward “Zero-Tax” Carried Interest And Performance Fee Regime

Hong Kong is advancing significant reforms to its carried interest tax concession regime that would materially broaden its scope beyond private equity to include performance-linked returns across asset classes including...

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Mintz

China Tightens Tax Concession For HK Intermediary Holdcos

Chinese tax authorities are increasingly challenging cross-border dividend flows between China and Hong Kong, denying preferential withholding tax rates when Hong Kong...

WL

Withers LLP

Pre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong Kong

Against a backdrop of heightened regulatory scrutiny and ongoing geopolitical uncertainty, some companies are looking at alternative markets, which has led to a growing number of companies seeking to list in Hong Kong.

WL

Withers LLP

The IRD's Guidance For Dual-resident Individuals Under The Double Tax Arrangement Between The Chinese Mainland And The Hong Kong SAR

KP

KPMG

Frequently Asked Questions For Hong Kong SAR And The Chinese Mainland

KP

KPMG

The Hong Kong SAR And Norway Entered Into A Double Tax Agreement

KP

KPMG

Foreign Grantor Trust: The Key Advantages (Video)

WL

Withers LLP

How To Outsource Payroll In Hong Kong: A Strategic Guide

Hong Kong Employment

TS

The Sovereign Group

ケイマン諸島の持株会社を利用して日本企業を上場する

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Conyers

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

KP

KPMG

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

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Buren

以香港为出海中枢的AI治理合规框架——PCPD模型框架运行两年后的规则演进、监管逻辑与企业应对

Hong Kong Privacy

JT

Beijing Jincheng Tongda & Neal Law Firm

Hong Kong High Court Enforces 12-month Restrictive Covenants: The Court’s Unusual Approach In Marsh v Bhappu

Hong Kong Employment

LS

Lewis Silkin

Post-IPO Scrutiny In Hong Kong: Where Investigations Arise In The Current Listing Cycle

Hong Kong Strategy

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Ankura Consulting Group LLC

Haldanes Strengthens Matrimonial Offering With Partner Hire

Hong Kong Family

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Haldanes

Asia Private Capital Q2: 2026 - Buyout And Fundraising Activity Muted; Private Credit Under Pressure

Hong Kong Finance

KL

Herbert Smith Freehills Kramer 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.

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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

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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

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Slotine

Private M&A Comparative Guide

Hong Kong Commercial

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Slotine

Malta Amends Income Tax Deduction Rules For Intellectual Property Expenditure

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The Sovereign Group

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

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Harvey Law Group

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

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Seyfarth Shaw LLP

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

TS

The Sovereign Group

HK Budget 2024-25: A Closer Look At The Tax Reforms

WL

Withers LLP

Hong Kong's FSIE Amendment Bill: The Intra-Group Transfer Relief

TS

The Sovereign Group

Refined Hong Kong's Foreign-Source Income Exemption Regime And An Update On The "Tax Certainty Enhancement Scheme"

AM

Alvarez & Marsal

The Use Of Offshore Structures In The Hong Kong Family Office Tax Concession Scheme

Hong Kong Wealth Mgt

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Conyers

Hong Kong Gazettes Draft Law To Further Refine FSIE Regime

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The Sovereign Group

Hong Kong's FSIE Amendment Bill: The Intra-Group Transfer Relief

Hong Kong's Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023, which amends the foreign-sourced...

TS

The Sovereign Group

Refined Hong Kong's Foreign-Source Income Exemption Regime And An Update On The "Tax Certainty Enhancement Scheme"

In response to the Foreign-sourced Income Exemption ("FSIE") guidance promulgated by the European Union ("EU") in December 2022, the Hong Kong Special Administrative Region ("HKSAR")...

AM

Alvarez & Marsal

The Use Of Offshore Structures In The Hong Kong Family Office Tax Concession Scheme

Never content to be left out of the competition for wealth management of ultra-high-net-worth families from Singapore and Dubai, Hong Kong recently enacted a new tax concession regime ...

Hong Kong Wealth Mgt

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Conyers

Hong Kong Gazettes Draft Law To Further Refine FSIE Regime

The Hong Kong Special Administrative Region government gazetted the Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023 on 13 October...

TS

The Sovereign Group

Foreign Gains To Be Subject To Hong Kong Profits Tax (Part 3) – Further Refinement To The Foreign Sourced Income Exemption (FSIE) Regime In Hong Kong

WL

Withers LLP

Hong Kong To Refine New Foreign-sourced Income Exemption (FSIE) Regime

The Hong Kong government said, on 15 February 2023, it would continue to refine its new foreign-sourced income exemption ...

TS

The Sovereign Group

A Snapshot Of Hong Kong's Proposed Tax Concession Regime For Family Offices

The Financial Service and Treasury Bureau (FSTB) announced in a Policy Statement today several measures with a view

WL

Withers LLP

Refinement To Hong Kong's Foreign Source Income Exemption Regime For Passive Income

In October 2021, the European Union ("EU") placed Hong Kong ("HK") on its "watchlist" of non-cooperative jurisdictions for tax purposes ("EU List") over potential harmful tax practices...

AM

Alvarez & Marsal

Hong Kong Passes Bill For Revised Foreign Source Income Exemption (FSIE) Regime

The Bill was considered by LegCo on 2 November and approved on the same day.

TS

The Sovereign Group

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

WL

Withers LLP

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

WL

Withers LLP

Asia Tax Bulletin – Summer 2022

MB

Mayer Brown

Hong Kong's Foreign Income Tax Reform

MB

Mayer Brown

Working And Holidaying Across Hong Kong And Mainland China, There Is Tax To Consider

WL

Withers LLP

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

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PKF

2021-2022 HKSAR Budget Summary

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PKF

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

Hong Kong Commercial

TS

The Sovereign Group

Asia Tax Bulletin – Spring 2021

MB

Mayer Brown

SARS Begins To Take ‘Ntice' Of Offshore Holdings

TS

The Sovereign Group

Tax Advice Essential For Anyone From Hong Kong Moving To The Uk Or Buying UK Property

TS

The Sovereign Group

Asia Tax Bulletin - Winter 2020/21

MB

Mayer Brown

DIPN 61: Guidance On The New Unified Funds Tax Exemption For OFCs And Limited Partnership Funds

Hong Kong Finance

TL

Timothy Loh LLP

Back To Business - Government Relief

DP

DLA Piper

Pre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong Kong

WL

Withers LLP

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Latest Videos

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IMC Group

Dividends And Beneficial Ownership Of Income (Video)

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KP Disputes

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IndiaLaw LLP

Driving Innovation And Growth: The Power Of Global Capability Centres (GCCs) (Video)

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JSA

Behind The Bench: Sr. Adv. Arvind P. Datar On Safari Retreat Judgment And Tax Law Interpretation (Video)

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Shraff Legal Advocates

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