Hong Kong
Hong Kong taxes only Hong Kong-source income, so foreign investment income and gains are outside the net, and there is no tax on dividends, capital gains, or estates, and no VAT. Salaries tax is capped at a 15% standard rate (16% above HK$5 million), and the New Capital Investment Entrant Scheme gives residence for HK$30 million of investment with no minimum stay. The catches: work done in Hong Kong is taxed wherever you are paid, the source rules are fact-heavy for anyone running a business from there, and the political and legal environment has shifted since 2020.
Latitax verdict
Territorial tax: foreign income and capital gains are not taxed.
Ideal for: Entrepreneurs doing business in Asia.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified17% progressive, capped by the 15%/16% standard rate
Capital gains
Verified0%
Inheritance / estate
VerifiedNone (estate duty abolished 2006)
Wealth tax
VerifiedNone
Corporate tax
Verified16.5% (8.25% on the first HK$2 million)
Tax system
VerifiedTerritorial: only Hong Kong-source income is taxed
Research, not advice. Rates change; confirm with a qualified professional before acting. 7 official sources, reviewed 2026-09-29.