Guide to Filming in Hong Kong

*
Home
About us
What's New
Production Facilitation
Location Library
Permits & Forms
Guide to Filming in Hong Kong
Production Directory
Press Releases
Links
FAQs
*
Film Development Fund
Special Effect Licensing Unit
AFCI member
The 2018-19 Budget The Chief Executive's 2018 Policy Address
Talent List Hong Kong Belt and Road Initiative.Hong Kong
GovHK Youth.gov.hk



TAXATION

Hong Kong maintains a low, simple and predictable tax regime, featuring:

  • Low profit tax rates (16.5% for corporations and 15% for unincorporated businesses for the years of assessment 2008/09 and onwards);
  • Only income and profits derived from Hong Kong are subject to tax;
  • Overseas employees visiting Hong Kong for not more than 60 days in a tax year are not liable to salaries tax;
  • No tax on capital gains, dividends and interest;
  • No sales tax; and
  • Generous capital allowances.
BACK
TOP OF PAGE