v256.0 · tax residency · HK · verified 2026-04
Hong Kong tax residency
Rules that determine when you become tax-resident in Hong Kong, the headline rates, and any HNW or expat special regime that softens the standard system.
Threshold
180 days/year
Taxation basis
territorial — only Hong Kong-sourced income taxed
Top marginal rate
17% standard (or 2-17% progressive — taxpayer elects lower)
Capital gains
0% — no capital gains tax
Special regime: N/A — standard territorial system is the regime
Standard salaries tax: progressive 2-17% or flat 15% on net assessable income; taxpayer elects lower. Only Hong Kong-source income taxed for individuals. No GST, no VAT, no inheritance tax, no estate duty, no withholding on most outbound dividends/interest. Refined Foreign-Sourced Income Exemption (FSIE) regime since 2023 — passive income from foreign sources can become taxable if covered group entity lacks substance.
Rate landscape
| Dividends tax | 0% |
| Exit tax | No exit tax |
| Tax treaty network | 47 jurisdictions |
| CRS (automatic info exchange) | Active since 2018 |
Recent regime changes (2023-2026)
FSIE regime refined 2023+2024 — passive income (dividends, interest, IP royalties, gains) of MNE-group entities now taxable in HK if economic substance lacking. Individuals largely unaffected. Capital Investment Entrant Scheme (CIES) relaunched March 2024 — HKD 30M+ investment for permanent residency pathway.
Strengths
Top cities for tax-residency seekers
Hong Kong
Source: official Hong Kong tax authority page · Last verified 2026-04
See also: full Hong Kong country profile · full tax-residency atlas