Tax Print

HONG KONG TAX TABLES 2011

Corporation Tax on Income


Flat Rate on territorial basis 16.50%


No tax on capital gains




Value Added Tax


Not applicable




Stamp Duty


Transfer / issue of shares (issue charge capped at HK$30,000) 0.10%
Transfer of bearer instruments 3%


Residential Property:
Value up to HK$2 million HK$ 100 fixed
$2 million - $3 million 1.50%
$3 million - $4 million 2.25%
$4 million - $6 million 3%
$6 million - $20 million 3.75%
Over $20 million 4.25%




Withholding Rates (Non-Treaty)


No withholding taxes