For those considering moving to Hongkong
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Hongkong.
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Marginal tax rate
0
Wealth tax
Overview of personal taxation in Hongkong – updated per 2025
What is required to establish tax residency in Hongkong?
Individuals who reside in Hong Kong on a regular and continuous basis are considered to have moved there and to be tax residents.
What tax rates apply in Hongkong?
Hongkong has a progressive tax system, with rates ranging from 2 to 17%.
Does Hongkong grant tax credit for foreign taxes?
Hongkong grants tax credit for taxes paid abroad, within the framework of a tax treaty or other mutual agreement.
Is there wealth tax in Hongkong?
Hongkong does not levy wealth tax.
What is the tax year in Hongkong?
Hong Kong has a tax year that differs from the calendar year. The tax year in Hong Kong runs from 1 April to 31 March.
When must the tax return be filed in Hongkong?
The individual tax return in Hong Kong is made available on the first regular business day of May each year. The tax return must be filed within one month from that date. Individuals who file electronically are granted a one-month extension.
What is the name of the tax authority in Hongkong?
The name of the tax authority in Hongkong is Inland Revenue Department (IRD).
How many countries does Hongkong have tax treaties with?
Hongkong has tax treaties with approximately 50 countries. Norway is not among them.
Is there property tax in Hongkong?
Hong Kong has a property tax with a standard rate of 15%, assessed on the basis of the property's net assessable value.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979