60-day physical-presence rule. Top personal rate 17%. Effective corporate rate 8.25%. Updated for 2026.
Two-tier: 8.25% on first HKD 2M profit, 16.5% above. Territorial — offshore profits often tax-free. FSIE 2023 reform requires economic substance for foreign passive income exemption.
Territorial: only HK-source income taxed. Salaries Tax 60-day exemption for incidental visits. CGT 0%. FSIE regime (Foreign-Sourced Income Exemption) tightened 2023 — passive income from non-treaty countries may be taxed.
Not EU. Special Administrative Region of China. Treaty network growing but smaller than Singapore. Recently tightened FSIE under EU "grey list" pressure.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Hong Kong special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.