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Hong Kong: Double Tax Treaties

Table of Treaty Rates

Provided by TreatyPro
Hong Kong


Jurisdiction Status Dividends Interest Royalties Notes
           
Defaults 0% 0% 4.95%/16.5% (3)
           
Austria Effective April 1, 2012 0% 0% 3%
Belgium Effective April 1, 2004 0% 0% 4.95% (4)
Brunei Effective April 1, 2011 0% 0% 4.95% (4)
Canada Effective April 1, 2014 0% 0% 4.95% (4)
China Effective April 1, 2007 0% 0% 4.95% (4)
Czech Republic Effective April 1, 2013 0% 0% 4.95% (4)
France Effective April 1, 2012 0% 0% 4.95% (4)
Guernsey Effective April 1, 2014 0% 0% 4%
Hungary Effective April 1, 2012 0% 0% 4.95% (4)
Indonesia Effective April 1, 2013 0% 0% 4.95% (4)
Ireland Effective April 1, 2012 0% 0% 3%
Italy Signed January 14, 2013 0% 0% 4.95% (4) Not yet in force. Default rates apply.
Japan Effective April 1, 2012 0% 0% 4.95% (4)
Jersey Effective April 1, 2014 0% 0% 4%
Korea, South Signed July 8, 2014 0% 0% 4.95% (4) Not yet in force. Default rates apply.
Kuwait Effective April 1, 2014 0% 0% 4.95% (4)
Liechtenstein Effective April 1, 2012 0% 0% 3%
Luxembourg Effective April 1, 2008 0% 0% 3%
Malaysia Effective April 1, 2013 0% 0% 4.95% (4)
Malta Effective April 1, 2013 0% 0% 3%
Mexico Effective April 1, 2014 0% 0% 4.95% (4)
Netherlands Effective April 1, 2012 0% 0% 3%
New Zealand Effective April 1, 2012 0% 0% 4.95% (4)
Portugal Effective April 1, 2013 0% 0% 4.95% (4)
Qatar Effective April 1, 2014 0% 0% 4.95% (4)
South Africa Signed October 16, 2014 0% 0% 4.95% (4) Not yet in force. Default rates apply.
Spain Effective April 1, 2013 0% 0% 4.95% (4)
Switzerland Effective April 1, 2013 0% 0% 3%
Thailand Effective April 1, 2006 0% 0% 4.95% (4)
United Arab Emirates Signed December 11, 2014 0% 0% 4.95% (4) Not yet in force. Default rates apply.
United Kingdom Effective April 1, 2012 0% 0% 3%
Vietnam Effective April 1, 2010 0% 0% 4.95% (4)

Footnotes

  1. Hong Kong's default dividends withholding tax rate is 0%. A treaty may stipulate a higher rate.
  2. Hong Kong's default interest withholding tax rate is 0%. A treaty may stipulate a higher rate.
  3. The higher rate is imposed where the payment is deemed to have been made between associated parties, unless the Commissioner of Tax deems that the 'property' on which the royalty is being paid has never been owned by any person doing business in Hong Kong.
  4. The treaty specifies a different rate but the default rate is lower and would therefore apply.
  5. PLEASE NOTE: This table was last updated February 2015

 

 

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