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File and pay your tax

Tax in Hong Kong

You will learn your tax rates, returns, deadlines and penalties, so nothing catches you late.

  • 9 courses
  • 54 lessons
  • Each lesson about a minute
Start course 1

Course 1

Understand Hong Kong tax

7 lessons · 9 min

Start course
  1. 1What is Hong Kong's territorial basis of taxation (source principle)?
  2. 2Does Hong Kong have VAT or sales tax? What taxes do businesses pay?
  3. 3Does a Hong Kong company pay tax on profits earned overseas?
  4. 4Are dividends taxable in Hong Kong for shareholders and companies?
  5. 5What is the profits tax rate for a Hong Kong company?
  6. 6Profits tax rate for a Hong Kong sole proprietorship or partnership?
  7. 7If I own several companies, can each use the 8.25% profits tax rate?

Course 2

File your profits tax return

7 lessons · 8 min

Start course
  1. 1When will a new Hong Kong company receive its first profits tax return?
  2. 2Must I tell the IRD I'm chargeable to tax if I got no tax return?
  3. 3What is the filing deadline for the Hong Kong profits tax return?
  4. 4Hong Kong Block Extension Scheme: profits tax return dates for 2025/26
  5. 5Can I e-file my Hong Kong profits tax return, and is it compulsory?
  6. 6What documents must I submit with my Hong Kong profits tax return?
  7. 7Do I need audited accounts to file a Hong Kong profits tax return?

Course 3

Handle advance tax payments

4 lessons · 4 min

Start course
  1. 1How does provisional profits tax work in Hong Kong?
  2. 2How can I hold over (reduce) my provisional profits tax?
  3. 3What tax reduction did the 2026-27 Budget give to Hong Kong businesses?
  4. 4How much was the Hong Kong tax reduction each year since 2019/20?

Course 4

Claim offshore and foreign income

7 lessons · 8 min

Start course
  1. 1How do I claim offshore profits tax exemption in Hong Kong?
  2. 2What happens when the IRD questions my offshore profits claim?
  3. 3Do overseas directors make a Hong Kong company's profits offshore?
  4. 4What is Hong Kong's foreign-sourced income exemption (FSIE) regime?
  5. 5What economic substance do I need for FSIE exemption in Hong Kong?
  6. 6How does the FSIE participation exemption work for foreign dividends?
  7. 7Does the FSIE regime apply to my small Hong Kong company?

Course 5

Claim your deductions

6 lessons · 6 min

Start course
  1. 1Which business expenses are deductible for Hong Kong profits tax?
  2. 2What expenses cannot be deducted for Hong Kong profits tax?
  3. 3How are depreciation allowances calculated in Hong Kong?
  4. 4Does Hong Kong offer a super deduction for R&D spending?
  5. 5Can I carry forward tax losses in Hong Kong?
  6. 6Can a Hong Kong company deduct the owner's salary and director's fees?

Course 6

Report your staff to IRD

7 lessons · 7 min

Start course
  1. 1How is a director's salary or fee taxed in Hong Kong?
  2. 2What are the salaries tax rates in Hong Kong?
  3. 3What are the personal allowances for Hong Kong salaries tax?
  4. 4Are MPF contributions tax deductible in Hong Kong?
  5. 5What is the deadline for the Hong Kong employer's return (BIR56A, IR56B)?
  6. 6When must I notify the IRD that I have hired a new employee (IR56E)?
  7. 7Employee resigning or leaving Hong Kong: do I file IR56F or IR56G?

Course 7

Stamp duty, rent and royalties

4 lessons · 6 min

Start course
  1. 1How much is stamp duty on transferring Hong Kong company shares?
  2. 2What stamp duty applies to buying property or signing a lease in Hong Kong?
  3. 3How does property tax work for rental income in Hong Kong?
  4. 4Do I withhold tax on royalties paid to a non-resident from Hong Kong?

Course 8

Trade across borders

4 lessons · 4 min

Start course
  1. 1How do I get a Hong Kong Certificate of Resident Status (CoR)?
  2. 2Does Hong Kong have a tax treaty with Mainland China and Malaysia?
  3. 3Does my small Hong Kong company need transfer pricing documentation?
  4. 4Does Hong Kong's 15% global minimum tax (Pillar Two) affect my SME?

Course 9

Stay safe with the IRD

8 lessons · 10 min

Start course
  1. 1What are the penalties for filing a Hong Kong profits tax return late?
  2. 2What is an estimated assessment and what should I do if I receive one?
  3. 3How long do I have to object to a Hong Kong tax assessment?
  4. 4How far back can the Hong Kong IRD audit my company?
  5. 5How long must I keep business records in Hong Kong for tax?
  6. 6How do I change my tax representative in Hong Kong?
  7. 7Does a dormant Hong Kong company still have tax obligations?
  8. 8Do I need an IRD notice of no objection to deregister a Hong Kong company?

For companies in Hong Kong

Get your tax filed before the deadline.

We prepare your profits tax return, tell you what you owe before it is due, and file it on time. No late notice, no surprise bill.

File my tax
    Tax in Hong Kong: 54 questions answered | OCTIS