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Income in this category includes:
Hong Kong does not tax interest income received from Hong Kong based deposits or bonds, nor does it tax interest received in Hong Kong from overseas deposits or bonds. In addition if the country of origin of interest payments has a suitable tax treaty with Hong Kong, the amount of tax that can be charged by the country of origin is generally reduced to 10%. There is a table showing tax treaty rates with different countries here .
Tax on rental income derived from Hong Kong properties is charged at a flat rate of 15% on 80% of the actual rental income received during any given tax year. This is called the net assessable value. Rental income received from properties situated outside Hong Kong is not taxable. Taxable rental income must be reported in your annual tax return. You can choose to be assessed at the progressive income tax rate, provided that this will reduce your overall tax liability.
Hong Kong does not tax dividends issued by either Hong Kong or overseas companies. Overseas dividends may be taxable in the country of origin, however if the country of origin of dividends has a suitable tax treaty with Hong Kong, the amount of tax that can be charged by the country of origin is generally reduced to 10%. There is a table showing tax treaty rates with different countries here.
There is no tax on capital gains in Hong Kong.
Pension payments that are Hong Kong based are liable to salaries tax, and must be reported on your tax return. There is no tax liability on pension income received from overseas.
Sections in TAXATION IN HONG KONG:
» Overview of Tax Issues for Expats in Hong Kong
» Employment Taxation for Expats in Hong Kong
» Business Taxation for Expats in Hong Kong
» Investment Taxation for Expats in Hong Kong
» Tax Treaty Considerations for Expats in Hong Kong
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If you are considering moving to Hong Kong or are soon to depart, you can find helpful information and advice in the Expat Briefing dedicated Hong Kong section including; details of immigration and visas, Hong Kong forums, Hong Kong event listings and service providers in Hong Kong.
From your safety to shopping, living in Hong Kong can yield great benefits as well as occasional drawbacks. Find your feet and stay abreast of the latest developments affecting expats in Hong Kong with relevant news and up-to-date information.
Working in Hong Kong can be rewarding as well as stressful, if you don't plan ahead and fulfill any legal requirements. Find out about visas and passports, owning and operating a company in Hong Kong, and general Hong Kong culture of the labour market.
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