Tax
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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 |
