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.

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

The Inland Revenue Department (IRD) of the Hong Kong SAR (Hong Kong) has recently published updated and new FAQs on its website regarding the determination of an individual's residence under the tie-breaker rules...

KP

KPMG

Frequently Asked Questions For Hong Kong SAR And The Chinese Mainland

On 5 January 2026 the OECD published the highly anticipated "Side-by-Side Package" document as part of its ongoing work in respect of BEPS Pillar 2.

KP

KPMG

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

The Hong Kong SAR (Hong Kong) recently signed a comprehensive double tax agreement (CDTA) with Norway. Benefits under the CDTA for Hong Kong...

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

C

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

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

Hong Kong Budget Summary 2026-2027

Hong Kong Strategy

KP

KPMG

Hong Kong SFC Warns Sponsors In Booming IPO Market

Hong Kong Commercial

AO

A&O Shearman

Who Says Crime Doesn't Pay? Risks Of Indemnification Provisions In M&A Deals

Hong Kong Media & IT

HS

Haldanes

Pulse Of Private Equity Q4'25

Hong Kong Commercial

KP

KPMG

CRS 2.0 And CARF Explained: What The New Global Reporting Rules Mean

Worldwide Finance

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

Malta Amends Income Tax Deduction Rules For Intellectual Property Expenditure

Malta's Commissioner for Revenue issued Legal Notice No. 229 of 2024 on 13 September, which amends the Income Tax (Deductions) Rules with respect to deductions in respect of capital expenditure...

TS

The Sovereign Group

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

The global economic downturn coupled with the continuous growth of public expenditures has prompted nations to recalibrate their tax frameworks to tackle budget shortfalls.

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

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

C

Conyers

Hong Kong Gazettes Draft Law To Further Refine FSIE Regime

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

Asia Tax Bulletin – Summer 2023

MB

Mayer Brown

Hong Kong Introduces New Tax Concessions For The Hong Kong Family Office

TS

The Sovereign Group

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

The existing foreign-sourced income exemption ("FSIE") regime, which came into effect on 1 January 2023, already deems certain foreign-sourced income...

WL

Withers LLP

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

Hong Kong Introduces New Tax Concessions For The Hong Kong Family Office

The Hong Kong government has introduced a dedicated profits tax concession regime for eligible Family-owned Investment Holding Vehicles (FIHVs) that are managed by an eligible Single-Family Offices (SFOs) in Hong Kong.

TS

The Sovereign Group

Hong Kong Pensions Update

Hong Kong Employment

IL

Ius Laboris

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

On 28 October 2022, a bill that seeks to tax specified foreign-sourced income (the ‘ Bill ‘) was gazetted for consideration by the Legislative Council and is expected to come into effect in 2023.

WL

Withers LLP

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

Asia Tax Bulletin – Summer 2022

The times are changing. Due to pressure from the European Union, Hong Kong has issued the framework of how it proposes to change its long-cherished offshore taxation rules applicable to passive...

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

PK

PKF

2021-2022 HKSAR Budget Summary

PK

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

The End Of The US Shipping Tax Exemption For Hong Kong

Hong Kong Transport

MB

Mayer Brown

Ensuring Your Will Is Airtight Beyond Borders

Hong Kong Family

WL

Withers LLP

Developments In Private Wealth And Estate Planning For People's Republic Of China Citizens And Residents

C

Conyers

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JSA

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

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Shraff Legal Advocates

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