Back To Top

Your Lowtax Account

Hong Kong Business, Taxation and Offshore Information

Hong Kong is not an offshore centre in the traditional sense of the word but rather a territory which offers a non-discriminatory low tax regime governed by the "territorial principle" under which only income arising in or derived from Hong Kong is taxable in the jurisdiction, making it the ideal location for a holding company. As such its attraction lies not in the tight secrecy and minimal corporate disclosure and administrative requirements which characterize a number of offshore common-law island jurisdictions but rather in low tax rates, generous tax deductible allowances, a policy of only taxing income sourced from within the jurisdiction and the complete absence of capital gains taxes, withholding taxes, interest taxes, sales tax & VAT.

The establishment of an office in Hong Kong does not of itself render a company liable to profits tax where that office is not generating profits from within the territory. Indeed Hong Kong has been a favourite choice for regional headquarters, for this reason. More »


Hong Kong Knowledge Base

Hong Kong: Country and Foreign Investment
A quick overview of Hong Kong - its history, geography, and business advantages.
Hong Kong Executive Summary »
Hong Kong Geography »
Hong Kong Population, Language and Culture »
Hong Kong Government »
Hong Kong Economy and Currency »
Hong Kong Entry and Residence »
Hong Kong Banking Confidentiality »

Hong Kong: Types of Company
A look at various types of company in Hong Kong, providing options to suit different business needs.
Hong Kong Company Introduction »
Hong Kong Private Company Limited by Shares »
Hong Kong Public Company Limited by Shares »
Hong Kong Branch of Overseas Company »
Hong Kong Limited Partnership »
Hong Kong Sole Proprietorship »
Hong Kong Trust »

Hong Kong: Business Environment
The support network of services you need to do business in Hong Kong.
Hong Kong Business Environment Introduction »
Hong Kong Telecommunications
Hong Kong Internet and E-Commerce Facilities »
Hong Kong Residence and Property »
Hong Kong The Labour Market »

Hong Kong: Offshore Business Sectors
The key sectors of Hong Kong's offshore economy.
Hong Kong Offshore Business Introduction »
Hong Kong Banking and Financial Services »
Hong Kong The Securities Market »
Hong Kong Venture Capital Sector »
Hong Kong Investment Fund Management »
Hong Kong Financial Holding and Investment Activities »
Hong Kong Headquaters Companies »
Hong Kong Booking Centre Companies »
Hong Kong Professional Services »
Hong Kong Insurance »
Hong Kong Ship Management and Maritime Operations »

Hong Kong: E-Commerce
A description of how e-commerce operations are enabled in Hong Kong, and how the offshore tax regime can best be utilised for e-commerce.
Hong Kong E-Commerce Legislation »
Hong Kong E-Commerce Facilities »
Hong Kong E-Commerce Tax-Efficiency »

Hong Kong: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Hong Kong and the criterion required for obtaining offshore tax status.
Hong Kong Low-Tax Treatment of Business Operations »
Hong Kong Taxation of Foreign Employees of Business Operations »
Hong Kong Exchange Control »
Hong Kong Employment and Residence »

Hong Kong: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Hong Kong.
Hong Kong Table of Statutes »
Hong Kong Money Laundering Law »
Hong Kong Financial Services Law »
Hong Kong The Securities and Futures Commission »
Hong Kong Banking Law »
Hong Kong Investment Management Law »

Hong Kong: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Hong Kong.
Hong Kong Scope of Profits Tax »
Hong Kong Profit Tax Rates »
Hong Kong Calculation of Taxable Base »
Hong Kong Sales Taxes »
Hong Kong Property Tax »
Hong Kong Stamp Duty »
Hong Kong Filing Requirements and Payment of Tax »
Hong Kong Withholding Tax »

Hong Kong: Personal Taxation
An overview of applicable taxes for individuals in Hong Kong.
Hong Kong Salaries Tax »
Hong Kong Estate Duty »
Hong Kong Gifts Tax »
Hong Kong Social Insurance » 

Hong Kong: Double Tax Treaties
Treaties and international agreements that Hong Kong has in place, to mitigate the effects of double taxation.
Hong Kong Tax Treaty Introduction »
Hong Kong Table of Treaty Rates »
Hong Kong Other International Agreements »

Hong Kong: The Legal Profession
Resources detailing rules governing the legal sector in Hong Kong.
Hong Kong Structure and Regulation of the Profession »
Hong Kong Solicitors 'Accounts' Rules »
Hong Kong Advertising »
Hong Kong Fees and Disputes »

Hong Kong: The Accountancy Profession
Information about regulations affecting those qualified to practice accountancy in Hong Kong.
Hong Kong Accounting Introduction »
Hong Kong Auditing Standards and Regulations »
Hong Kong Professional Standards and Disputes »

Hong Kong: Offshore Investment
The opportunities for offshore investors in Hong Kong.
Hong Kong Investment Funds »
Hong Kong Securities » 
Hong Kong Pension Investments » 
Hong Kong Bank Deposits »

Hong Kong: Corporate Investment
The latest corporate investment trends in Hong Kong, detailing various strategies and incentives.
Hong Kong Foreign Investment Regime »
Hong Kong Incentive Schemes »
Hong Kong Availability of Skilled Workers and Business Infrastructure »

Hong Kong: Working and Living 
A wider view of life in Hong Kong, from the availability of housing and education, to permits and visas required for entry.
Hong Kong Work Permits »
Hong Kong Taxation of Individuals »
Hong Kong Health, Education and Pensions »
Hong Kong Buying and Renting Real Estate »

Hong Kong: Wealth Management
Investment strategies and financial planning solutions in Hong Kong.
Hong Kong Tax System and Wealth »
Hong Kong Inheritance Taxes »
Hong Kong Banks, Stocks and Real Estate »
Hong Kong Alternative Investment »
Hong Kong Wealth Management Industry »

Hong Kong: Related Information
Other useful information pertinent to Hong Kong.
Map of Hong Kong »
Hong Kong Commercial Property »