Personal Tax Guide
Tax Treatment of Security Deposits and Advance Rent in Hong Kong
📋 Key Facts at a Glance Fact 1: Security deposits are NOT taxable income upon receipt - only beco...
Personal Tax Guide
Guides and articles on Hong Kong personal taxation: salaries tax, allowances, deductions and individual filing obligations.
313 articles
Showing 97–108 of 313 results · Page 9 of 27
Personal Tax Guide — Page 9
Personal Tax Guide
Personal Tax Guide
The Art of Tax Deferral: Structuring Your Hong Kong Business Right
📋 Key Facts at a Glance Hong Kong's Territorial System: Only profits sourced in Hong Kong are tax...
The Art of Timing: When to Realize Capital Gains for Optimal Tax Results
📋 Key Facts at a Glance Capital Gains Tax: Hong Kong does NOT impose a specific tax on capital ga...
Personal Tax Guide
The Future of Retirement Planning in Hong Kong: Upcoming Tax Changes
📋 Key Facts at a Glance MPF Tax Deductions: Maximum HK$18,000/year for mandatory contributions, p...
The Future of Tax Compliance: Hong Kong's Roadmap for Digital Filing
📋 Key Facts at a Glance Digital Transformation: Three new eTAX portals launched July 2025, revolu...
Personal Tax Guide
Budgeting for Customs Compliance: Hong Kong Duties and Declaration Costs
📋 Key Facts at a Glance Free Port Advantage: Hong Kong imposes no customs tariffs, VAT, or GST on...
Inside the Patent Box: Qualifying for Hong Kong's 5% IP Tax Rate
📋 Key Facts at a Glance Patent Box Rate: 5% concessionary tax on qualifying IP income, effective...
Personal Tax Guide
The Hidden Tax Benefits of Home Loan Interest Deductions in Hong Kong
📋 Key Facts at a Glance Annual Deduction Limit: HK$100,000 maximum per tax year for home loan int...
Personal Tax Guide
The Impact of BEPS 2.0 on Hong Kong's Tax Landscape: Strategic Responses
📋 Key Facts at a Glance Hong Kong enacted BEPS 2.0 Pillar Two legislation: The Inland Revenue (Am...
Personal Tax Guide
The Impact of BEPS 2.0 on Non-Resident Entrepreneurs in Hong Kong
📋 Key Facts at a Glance Hong Kong's BEPS 2.0 Implementation: Pillar Two enacted June 6, 2025, eff...
Personal Tax Guide
The Impact of COVID-19 Relief Measures on Hong Kong Profits Tax
📋 Key Facts at a Glance Current Profits Tax Rates: Corporations pay 8.25% on first HK$2M, 16.5% o...
Personal Tax Guide
The Impact of Cross-Border E-Commerce on Hong Kong's Customs Landscape
📋 Key Facts at a Glance Free Port Status: Hong Kong imposes no customs duties on imports or expor...