Country tax profile · 2026
Hong Kong corporate tax
How Hong Kong taxes corporate
The standard corporate profits tax in Hong Kong is 16.5%. Two-tiered profits tax: 8.25% on first HKD 2M of assessable profits, 16.5% above. Territorial: only Hong Kong-sourced profits taxed; offshore profits generally exempt.
Compiled by MyNomadWorld for Hong Kong and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Hong Kong's corporate tax compares
Hong Kong's corporate tax of 16.5% is the 135th highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Singapore (17%) · Romania (16%) · Luxembourg (16%) · Lithuania (17%) · Lebanon (17%) · Tajikistan (18%)
Who is a tax resident of Hong Kong?
Territorial system: salaries tax charged on Hong Kong-sourced employment income regardless of residence. Presence >180 days (or 300 days over two years) relevant mainly for treaty residence.
Related Hong Kong taxes
Moving to Hong Kong?
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What is the corporate tax rate in Hong Kong?
The standard corporate profits tax in Hong Kong is 16.5%. Two-tiered profits tax: 8.25% on first HKD 2M of assessable profits, 16.5% above. Territorial: only Hong Kong-sourced profits taxed; offshore profits generally exempt.