Capital Gains and Hong Kong Tax Returns: What Expats Need to Know
📋 Key Facts at a Glance Hong Kong has no general capital gains tax: Gains from selling investment...
Guides and articles on Hong Kong personal taxation: salaries tax, allowances, deductions and individual filing obligations.
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📋 Key Facts at a Glance Hong Kong has no general capital gains tax: Gains from selling investment...
📋 Key Facts at a Glance Tax Principle: Hong Kong uses territorial taxation (only HK-sourced incom...
📋 Key Facts at a Glance Two-tier Profits Tax: 8.25% on first HK$2 million, 16.5% on remainder for...
📋 Key Facts at a Glance Hong Kong's Treaty Network: Comprehensive agreements with 45+ jurisdictio...
📋 Key Facts at a Glance Basic Personal Allowance: HK$132,000 for single taxpayers (2024/25 tax ye...
📋 Key Facts at a Glance Maximum Deduction: HK$100,000 per person per assessment year for self-edu...
📋 Key Facts at a Glance Core Principle: Expenses must be incurred "wholly and exclusively" for pr...
📋 Key Facts at a Glance Green Bond Tax Exemption: Full profits tax exemption for qualifying debt...
📋 Key Facts at a Glance Territorial Principle: Hong Kong only taxes profits sourced within its bo...
📋 Key Facts at a Glance Territorial Tax System: Only Hong Kong-sourced profits are taxable; offsh...
📋 Key Facts at a Glance Hong Kong's Territorial Tax System: Only profits sourced in Hong Kong are...
📋 Key Facts at a Glance Hong Kong FIHV Tax Rate: 0% profits tax on qualifying transactions for fa...