Personal Tax in Hong Kong SAR

Overview by
Tax Base For Residents and Non-Residents
No distinction between residents and non-residents.

Tax Rate

Income Tax Progressive rate from 2% to 17%
From HKD 0 to 40,000 2%
From HKD 40,000 to 80,000 7%
From HKD 80,000 to 120,000 12%
More than HKD 120,000 17%
Allowable Deductions and Tax Credit
The allowances are meant only for persons who have chosen the progressive taxation method.
For further information on deductions, visit the website of the tax authority.
Special Expatriate Tax Regime
No specific tax regime for expatriate.
Capital Tax Rate
Taxes on games and lotteries (Betting in football 50%; horseracing 25%), hotel tax (3%).

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