Asia · Greater China
Hong Kong
The cheapest territorial low-tax jurisdiction in Asia with a genuine 7-year path to permanent residency and a relaunched HKD 30m investment route — for families willing to accept that the political question is the whole question.
Tax position
- Income tax (top)
- Salaries tax: progressive 2–17% on net chargeable income, capped at the standard rate — 15% on net income up to HKD 5m and 16% above (from 2024/25)
- Capital gains
- 0% — no capital gains tax. Gains from a trade or business carried on in Hong Kong can be taxed as profits
- Wealth tax
- none
- Inheritance tax
- none — estate duty abolished 11 February 2006
- Special regime
- Two-tiered profits tax: 8.25% on the first HKD 2m of assessable profits and 16.5% above (7.5%/15% for unincorporated). Family offices: the section 16G Family-owned Investment Holding Vehicle concession taxes qualifying FIHV profits at 0%. No VAT, no sales tax, no dividend or interest withholding.
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Closed — listed so you do not chase them
Is Hong Kong actually right for your family?
We will tell you if it is not. That is the whole service.