Hong Kong Tax Guide
In 2026, the top personal income tax rate in Hong Kong is 17% and the corporate tax rate is 16.5%. Checked against official guidance on 12 October 2026.
- Personal income
- 17%Top progressive rate · tax capped at 15% of net income, 16% above HK$5m
- Corporate
- 16.5%
At a glance
| Personal income tax (top rate) | 17%Top progressive rate · tax capped at 15% of net income, 16% above HK$5m |
|---|---|
| Corporate tax | 16.5% |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 12 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Hong Kong residency rule
Hong Kong residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Hong Kong
Regulatory stabilityVolatile33 rule changes in 24 months, frequently revised; plan with caution. See how Hong Kong ranks.
- Reporting · 1 Jan 2027
Hong Kong Enacts Inland Revenue Amendment Automatic Exchange of Information Ordinance 2026
Hong Kong gazetted the Inland Revenue Amendment Automatic Exchange of Information Ordinance 2026, commencing January 2027.
- Immigration · 1 Oct 2026
Expansion of Short-term Visitors Participating in Designated Sectors Scheme
Hong Kong added the social welfare sector and new activities to its Short-term Visitors Scheme.
- Immigration · 1 Oct 2026
Expansion of Immigration Facilitation Scheme for Invited Persons in Hong Kong
From 2026-10-01, Hong Kong expanded the Scheme beyond ASEAN to include five Central Asian countries and six Gulf Cooperation Council countries, and authorised all bureaux and departments to issue invitations under it.
Move, incorporate, and bank in Hong Kong
Hong Kong on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
A first look. Matching these programmes, structures and providers to your own situation is on Pro.View Pro
Visa programmes
AllCompany structures
All- Hong Kong Limited Company via Investment VisaOnshore LLCTwo-tier: 8.25% first HKD 2m, 16.5% above; territorial (offshore profits potentially exempt)
- Hong Kong Open-Ended Fund Company (OFC)Holding co.0% under Unified Fund Exemption (qualifying)
- Hong Kong Private Limited CompanyOnshore LLC8.25% on first HKD 2m, 16.5% above (territorial)
What Heed tracks in Hong Kong
Legislative changes
Every published amendment, draft, and consultation touching Hong Kong tax law.
Residency thresholds
Day counts against Hong Kong residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Hong Kong.
Hong Kong tax, common questions
Is Hong Kong a tax haven?
Hong Kong is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks Hong Kong's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in Hong Kong?
The top personal income tax rate in Hong Kong is 17% (top progressive rate) · tax capped at 15% of net income, 16% above HK$5m. Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Hong Kong tax cryptocurrency?
Crypto taxation in Hong Kong varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Hong Kong to become tax resident?
Tax residency in Hong Kong is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Hong Kong have a digital nomad visa or special regime?
Visa and regime options in Hong Kong evolve frequently. Heed tracks the live legislative feed across Asia-Pacific and surfaces every relevant change to your profile.
How does Hong Kong compare with other Asia-Pacific jurisdictions?
Heed ranks Hong Kong alongside every other jurisdiction in Asia-Pacific on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare Hong Kong with...
How Heed tracks Hong Kong
Hong Kong surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Hong Kong's full tax profile.
Track Hong Kong on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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