Hong Kong Double Taxation Treaties

Hong Kong has a significant network of double tax treaties. This fact together with the low corporation tax rate in Hong Kong (16.5%) and its "source" or territorial basis of taxation makes Hong Kong a leading international corporate domicile.

Hong Kong's double tax treaty network is growing as countries wish to encourage capital investment from China. Hong Kong is a Special Administrative Region of China.

Hong Kong has important tax treaties with the following countries: 


Austria

Hungary

Malta

Switzerland

Belgium

Indonesia

Netherlands

Thailand

Canada

Ireland

New Zealand

UK

China

Italy

Portugal

Vietnam

Czech Republic

Japan

Qatar

 

France

Luxembourg

Spain

 

The significance of many of these tax treaties is that they enable Hong Kong holding, trading and investment companies:

  • to mitigate taxation in these countries on business profits, if certain conditions are met
  • to reduce taxation in these countries on dividends, interest and royalties if certain conditions are met 

Click here for summary withholding tax tables relating to Hong Kong tax treaties

Click here for our services to Hong Kong companies 

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