Hong Kong: Tax Authorities

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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.

The Launch Of Digital Certificate Of Resident Status In The Hong Kong SAR

Effective from 10 November 2025, the Hong Kong Inland Revenue Department (IRD) will only issue digital Certificates of Resident Status (CoR) to entities and individuals under the double...

KP

KPMG

Hong Kong IRD Alerts MNEs To Pillar Two Top-Up Tax Compliance

The Hong Kong Inland Revenue Department (IRD) has begun contacting companies potentially affected by the Global Anti-Base Erosion (GloBE) Rules and the newly enacted Hong Kong Minimum Top-Up Tax (HKMTT).

AM

Alvarez & Marsal

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

TS

The Sovereign Group

Tax Deduction For Costs Of Reinstatement Of Leased Premises

TL

Timothy Loh LLP

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

Hong Kong Budget Summary 2025-2026 - Commentary

Hong Kong Government

KP

KPMG

Hong Kong Publishes Consultation On Implementation Of Global Minimum Tax

TS

The Sovereign Group

Private Equity Comparative Guide

Hong Kong Commercial

S

Slotine

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

Hong Kong Media & IT

HS

Haldanes

Impact Investments

Hong Kong Finance

O

ONC Lawyers

Chiikawa 在香港：一个萌系角色如何成就庞大商机

R

Rouse

Hong Kong SFC Unveils Major Upgrades For Virtual Asset Trading Platforms: To Allow Global Liquidity, More Products, With Tighter Risk Controls

Hong Kong Finance

H

Hauzen

Hong Kong Private Wealth Management Report 2025

Hong Kong Wealth Mgt

KP

KPMG

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

A Review Of The Tax Regimes In Singapore And Hong Kong

In the competitive landscape of global finance, Singapore and Hong Kong stand out as premier destinations for ultra-high net worth individuals seeking favorable tax regimes...

WL

Withers LLP

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

Increased Enforcement Actions Regarding Cayman Islands Economic Substance

In 2024, there has been a sharp increase in the number of enforcement actions initiated by the Cayman Islands Tax Information Authority ("TIA") and fines levied against relevant entities...

C

Conyers

New Hong Kong Budget: Highlights For Employment

IL

Ius Laboris

How To Make A Successful Offshore Tax Claim

TS

The Sovereign Group

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

WL

Withers LLP

Balancing Certainty And Ambiguity – The Revamped Tax Treatment Of Disposal Gains In Hong Kong

WL

Withers LLP

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

AM

Alvarez & Marsal

在香港家族办公室税务宽减制度下善用离岸结构

Hong Kong Commercial

C

Conyers

Hong Kong Gazettes Draft Law To Further Refine FSIE Regime

TS

The Sovereign Group

Asia Tax Bulletin – Autumn 2023

MB

Mayer Brown

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 – South Africa's Gateway To Doing Business In China

Hong Kong Commercial

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

Asia Tax Bulletin – Autumn 2023

As we entered the last quarter of 2023, before you is tax news about the third quarter of the year. As in the previous editions, the news covers a variety of topics depending on the jurisdiction...

MB

Mayer Brown

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

Hong Kong – South Africa's Gateway To Doing Business In China

China is South Africa's largest trading partner, and this trade relationship has brought Hong Kong into focus as a vital gateway for South Africa's entry to China.

Hong Kong Commercial

TS

The Sovereign Group

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

TS

The Sovereign Group

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 Tax Reporting Obligations For Expatriates And Share-based Compensation

With the end of the Year of Assessment 2021/22 (i.e. 31 March 2022) fast approaching, we have pleasure in providing you with this article to remind you about some important tax reporting obligations...

PK

PKF

The Hong Kong Budget 2022-2023: Subsidies, One-off Tax Cuts And Property Concessions

On Wednesday 23 February, The Hong Kong Government announced the annual budget for 2022-2023 which included one-off tax cuts, various subsidies, and property concessions

Hong Kong Government

H

Hawksford

2022-2023 Hong Kong Budget Summary

PK

PKF

2021-2022 HKSAR Budget Summary

PK

PKF

Hong Kong Transfer Pricing — Recent Developments And Deadlines

PK

PKF

Personal Liability Of Company Directors On Penalty Tax For Incorrect Profits Tax Returns Filed

PK

PKF

A New Interpretation Of The Capital Gains Article In The MLI

CT

China Tax & Investment Consultants Ltd

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

NP

Nexdigm Private Limited

Are Multinationals Paying Their Fair Share Of Tax?

TS

The Sovereign Group

Profits Tax Exemption For Private Equity Funds In Hong Kong

Hong Kong Commercial

WL

Withers LLP

Asia Tax Bulletin – Spring 2021

MB

Mayer Brown

How Offshore Firms Are Assisting Investment Managers In An Increased Regulatory Environment

Hong Kong Government

MG

Maples Group

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

CT

China Tax & Investment Consultants Ltd

SARS Begins To Take ‘Ntice' Of Offshore Holdings

TS

The Sovereign Group

Asia Tax Bulletin - Winter 2020/21

MB

Mayer Brown

Taxation Of UK Property - Navigating The New Landscape (Video)

TS

The Sovereign Group

Hong Kong Private Equity Funds: Carried Interest Tax Concession Proposal

Hong Kong Finance

TL

Timothy Loh LLP

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