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Hong Kong Salaries Tax

Hong Kong Salaries Taxation

Personal tax in Hong Kong is often referred to as “salary tax”. Both corporate and personal tax rates of Hong Kong are considered as one of the lowest in the world. Unlike flat corporate tax rate, Hong Kong’s salary tax rates follow a progressive tax rate system. There are four marginal tax brackets of 2%, […]

Hong Kong Social Insurance

Social Insurance

Social insurance payments in Hong Kong are in the nature of a private arrangement. However, in 2000 the government passed the Mandatory Provident Fund Ordinance. As from December 1, of that year all employees and self employed individuals earning more than $4,000.00 HKD /month had to contribute a minimum of 5% of their salary up […]

Hong Kong Gifts Tax

Gifts Tax

Gift tax in Hong Kong is levied at a progressive rate. Inter-vivos gifts which are not made for valuable consideration attract stamp duty of up to 2.75% where the gift has a value in excess of $513,000.00 HKD whereas no tax is payable if the gift is worth less than $128,000.00 HKD or where the […]

Hong Kong Stamp Duty

Hong Kong by Night

Stamp duty is most frequently encountered in connection with the sale or lease of interests in Hong Kong immovable property, and the transfer of shares of companies which are either incorporated in Hong Kong or listed on the Hong Kong Stock Exchange.  The range of instruments which are potentially subject to stamp duty is wide, […]

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