A short guide to corporate taxation in Hong Kong 

administered by the Inland Revenue Department

Hong Kong Profit Tax

<p>The Scope of the Charge</p>

The Scope of the Charge

<p>The territorial principle of taxation</p>

The territorial principle of taxation

<p>Funds are surely deemed to be derived from Hong Kong</p>

Funds are surely deemed to be derived from Hong Kong

<p>The Hong Kong profits tax rates&nbsp;</p>

The Hong Kong profits tax rates 

<p>The Basis of Assessment</p>

The Basis of Assessment

<p>Non-Residents and Agents dealing with Non-Residents</p>

Non-Residents and Agents dealing with Non-Residents

<p>Exemptions</p>

Exemptions

<p>Deductions</p>

Deductions

<p>When deduction is specifically prohibited</p>

When deduction is specifically prohibited

<p>Tax Incentives</p>

Tax Incentives

<p>Losses</p>

Losses

<p>Depreciation Allowances</p>

Depreciation Allowances

Order a preliminary decision of your specific tax issue at the Hong Kong tax authority

In order to ensure the clarity of the territorial taxation principle, the Inland Revenue Department may provide preliminary decisions regarding the source of income applicable to income tax. 

950 €