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Hong Kong Tax Treaties

23 active treaty partners

Hong Kong maintains 23 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 0% to 15% (median 10%), with qualified rates for direct investment ranging from 0% to 10%. Interest is fully exempt (0%) in 16 of 23 treaties, with rates up to 10% in others. Pensions are exempt from source-country withholding across all treaties.

Tax System Overview

Corporate Rate16.5%

Individual Range2-17%

Capital Gains0%

CurrencyHKD

Key Facts

Treaty Model BasisOECD

Treaty Network45 treaties

Fiscal YearApr 1 - Mar 31

CurrencyHKD

Rate Distribution

General Dividends at 5% or below2 of 23 treaties

Qualified Dividends at 5% or below19 of 23 treaties

Interest at 0%16 of 23 treaties

Official Sources

Tax AuthorityInland Revenue Department (IRD)

Treaty AuthorityInland Revenue Department (IRD)

Treaty Partners

Partner	Dividends	Interest	Pensions	Status
🇦🇺Australia	15% / 5%	0%	0%	In force
🇨🇦Canada	15% / 5%	10%	0%	In force
🇨🇳China	10% / 5%	7%	0%	In force
🇫🇮Finland	10% / 5%	0%	0%	In force
🇫🇷France	10% / 0%	0%	0%	In force
🇩🇪Germany	10% / 5%	0%	0%	In force
🇮🇳India	10% / 5%	0%	0%	In force
🇮🇩Indonesia	10% / 5%	10%	0%	In force
🇮🇪Ireland	10% / 0%	0%	0%	In force
🇮🇹Italy	10% / 10%	0%	0%	In force
🇯🇵Japan	10% / 5%	10%	0%	In force
🇱🇺Luxembourg	10% / 0%	0%	0%	In force
🇲🇾Malaysia	10% / 5%	0%	0%	In force
🇳🇱Netherlands	10% / 0%	0%	0%	In force
🇳🇿New Zealand	15% / 5%	10%	0%	In force
🇸🇬Singapore	10% / 0%	0%	0%	In force
🇰🇷South Korea	15% / 10%	10%	0%	In force
🇨🇭Switzerland	10% / 0%	0%	0%	In force
🇹🇭Thailand	10% / 10%	10%	0%	In force
🇦🇪United Arab Emirates	5% / 5%	0%	0%	In force
🇬🇧United Kingdom	15% / 0%	0%	0%	In force
🇺🇸United States	0% / 0%	0%	0%	In force
🇻🇳Vietnam	10% / 10%	0%	0%	In force