Hong Kong Corporate Taxes
THE SCF GROUP HAS BEEN FORMING AND MANAGING HONG KONG COMPANIES FOR OVER 25 YEARS
CORPORATE & INDIVIDUAL TAX RATES 2023
TAXATION OF HONG KONG COMPANIES
The key benefit of Hong Kong for those conducting business outside of the territory is that it employs a territorial tax system which in effect means that only profits generated from within the territory are subject to the local corporate tax rate of 16%. Hong Kong operates a well-run tax system and that by convention the authorities expect to see taxes paid on around 25% of declared profits or, in other words, if based on the standard 16% corporate tax rate, a mere 4% annual corporate tax if a business is really conducted outside of Hong Kong! It should be emphasized that not to pay such taxes can expose a trading company both to considerable fines and negate the protection that is afforded from 3rd party countries — i.e. normally the country of the beneficial owners fiscal residence – by being able to show that there is a real trading company being operated from Hong Kong, carrying on real business and paying local taxes. Unlike many Far-Eastern countries Hong Kong employs and enforces international accountancy standards, which are very similar to those in the United Kingdom.
TAXATION OF HONG KONG RESIDENT INDIVIDUALS
In Hong Kong this is known as the Salaries Tax and as its name implies it only applies to employment income and not dividend or capital gains receipts. The rates of taxes start at only 2% on employment income but cannot go beyond 16% and that is before tax credits are taken into account. All in all, Hong Kong is a very favorable personal tax location.
BASIC FACTS: In synopsis, the corporate tax rate in Hong Kong is as follows:
STANDARD COMPANY RATES OF TAX
16% Corporate Tax on profits earned within Territory
Zero Corporate Taxes on profits earned outside of Hong Kong
For more information on Hong Kong Company Formation services, please speak to a tax planning consultant
PRIORITY ENQUIRY FORM
(Strictly Confidential No Obligation)
SCF Legal & Corporate Management Services Limited
Address: 250 Kings Road, Chelsea, London SW3 5UE
Telephone: 020 7731 2020 Email: enquiries@scfgroup.com
Registration number: 05462416
A FULL RANGE OF LEGAL, ACCOUNTANCY & COMPANY MANAGEMENT SERVICES
The SCF International specializes in providing accountancy and management services for UK and Irish limited companies, UK & Irish company management services including the provision of (where necessary) domestic directors, domestic company secretaries, registered office address services, trading offices, value added tax (VAT) registration and management, payroll (Pay as You Earn PAYE), opening up and managing UK or Irish bank account facilities, raising invoices and any and/or all other services required to establish a bone fide managed and controlled UK or Irish limited liability company.
Our in-house team of legally and accountancy qualified experts can also provide advice on current UK & Irish tax laws/provisions including anti-avoidance provisions, EU directives and regulations, the impact of BREXIT for both UK and EU based businesses and other relevant. In addition, where required the SCF Group can also set-up and arrange the management of companies in tax efficient EU based jurisdictions such as Cyprus, Luxembourg or Malta or indeed any jurisdiction in the world including those in the Middle and Far East.
Property de-enveloping services – In conjunction with leading UK firms of solicitors SCF can help transfer companies currently held by what were known as ‘offshore’ companies into either more tax efficient UK companies or directly back into the names of individual beneficial owners’ often without attracting stamp duty land tax (SDLT) but still avoiding the advance tax on enveloped dwellings (ATED).
Our fiscal migration and tax planning department is operated by qualified lawyers and accountants and can advise both domiciled and non-domiciled individuals on how to mitigate their individual and corporate tax exposure be it in the UK or abroad. Our legal & business department can provide specialized advice on all domestic and international tax planning issues but also upon ‘key’ issues such as asset protection be it in the form of trusts and private interest foundations (PIF’s). In particular, SCF can provide advice to those intending to relocate to the UK on how to do so in the most tax efficient way.