Hong Kong SAR
Hong Kong
A territorial tax gateway to Greater China.
- Profits Tax
- 16.5% / 0%*
- System
- Territorial
- Currency
- Free flow
- Structure
- Private Limited Company
Overview
The Private Limited Company.
Hong Kong taxes only Hong Kong-sourced profits. Free capital movement, a common-law judiciary and unrivalled proximity to the mainland make it the preferred vehicle for trade, sourcing and cross-border services in Asia.
Business activity freedom
Broad; trade- and finance-friendly.
Tax position
Territorial system — 0% on income sourced outside Hong Kong; 16.5% on Hong Kong-sourced profits.
Ease of doing business
Efficient — typically 2–3 weeks including certification of documents.
Corporate banking
More selective onboarding, but strong once established, particularly for Asia and Mainland China trade.
Notable add-ons
Investment visa pathway, gateway banking access to Mainland China.
Best suited for
- Import / export and sourcing businesses
- Greater China operating and holding structures
- Multi-currency trade settlement
- Foreign-sourced income structures
