Hong Kong Tax Guide
In 2026, the headline personal income tax rate in Hong Kong is 17% and the corporate tax rate is 16.5%. Checked against official guidance on 8 November 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 (headline 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 8 Nov 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. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.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
Confirmed changes to Hong Kong tax law, each checked against its official source.
Residency thresholds
Day counts against Hong Kong residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Hong Kong residents, where an official source publishes them.
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 the rules of Hong Kong across multiple jurisdictions so you can compare in context.
What is the income tax rate in Hong Kong?
The headline 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 keeps the 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 a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal 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 Signal and above.
Does Hong Kong have a digital nomad visa or special regime?
Visa and regime options in Hong Kong change. Heed records confirmed changes, each with its official source, and matches them to your profile.
How does Hong Kong compare with other Asia-Pacific jurisdictions?
Heed's Tax Rankings compare Hong Kong with other Asia-Pacific jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare Hong Kong with...
Where Hong Kong stands: the lowest tax countries and the highest.
Field notes on Hong Kong
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. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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