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Hong Kong Tax Rates
Corporate Tax
Statutory Surtax Local Effective Branch
16.5% - - 16.5% 16.5%

Profits tax is levied at a rate of 16.5% (15% for unincorporated businesses) where the company is carrying on business in Hong Kong and the relevant income is earned in or derived from Hong Kong.

Withholding Tax
Dividends Interest Royalties
- 4.95%

Royalty payments made to unaffiliated nonresidents for the use of intangibles in Hong Kong are deemed to be taxable in Hong Kong. The amount deemed taxable is 30% of the gross amount of the royalties paid, resulting in an effective rate of 4.95%. If the royalty is paid to an affiliated nonresident for the use of intangibles in Hong Kong, 100% of the royalty amount is deemed to be taxable, resulting in an effective rate of 16.5.