General information about taxation in Hong Kong 

The direct taxes of the government are profits tax, salaries tax and property tax.

Hong Kong operates a territorial basis of taxation under which only profits or income arising in Hong Kong are taxable. The current corporate profits tax rate is 17.5%. There is no tax on capital gains.

Salaries tax is imposed on income arising in Hong Kong from any office or employment. Tax payable is calculated on a sliding scale that progresses from 2% - 15%.

Property tax rate on 15% on rentals received less an allowance of 20% for repairs and maintenance. Corporations that pay profits tax on their rental income are exempt from property tax.

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