Published on 1 February 2026

Hong Kong: Taxes

If you intend to emigrate to Hong Kong, you can obtain information on taxes from the FDFA.

Hong Kong has a simple tax system. Only income earned in Hong Kong is taxed.

Those who work in Hong Kong less than 60 days per year can apply for income tax exemption. The Inland Revenue Department (IRD) provides information on this and other topics.

It is interesting to note which taxes are not levied in Hong Kong:

No turnover tax or value added tax
No wealth tax
No withholding tax on dividends and interest
No inheritance tax
No gift tax
No VAT

The most important indirect tax in Hong Kong is the stamp duty, which is levied on transactions (transfer of shares, leases, land). It corresponds to the ‘stamp’ that makes the transactions valid.

Taxes in Hong Kong

This site also includes information on the tax conditions applicable when you run your own business.

Specific questions

You can pose any specific questions about your own business, including tax matters, to the auditing firm Hodgson Impey Cheng Limited (HLB).

Inland Revenue Department (IRD) tax information

The IRD provides general information on taxes in Hong Kong and shows you how to fill in your tax return correctly.

The tax system in Hong Kong

This page provides a clear overview and all the important details on the tax system in Hong Kong.

Double taxation

State Secretariat for International Finance SIF

Further information on double taxation agreements between Switzerland and Hong Kong.

Federal Tax Administration FTA (German)

Questions regarding the refunding of Swiss withholding tax on dividends and interest in Hong Kong can be addressed to the Federal Tax Administration. The page linked to above only has German and French versions.

Exchange of information

Switzerland and Hong Kong signed a bilateral agreement “on the automatic exchange of financial account information to improve international tax compliance” on 13 October 2017. Since 1 January 2018, Swiss financial institutions have been obliged, based on the provisional application of the AEOI Agreement, to collect information on accounts held in Switzerland by individuals or legal entities whose tax domicile is in Hong Kong, including Swiss citizens whose tax domicile is in Hong Kong. Within the AEOI framework, information is also exchanged on accounts into which state pensions are paid.