[{"data":1,"prerenderedAt":1219},["ShallowReactive",2],{"compare-pair-united-kingdom-vs-hong-kong":3,"compare-united-kingdom-hong-kong":104},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":64,"flagB":65,"heroImage":66,"lastUpdated":67,"meta":68,"metaDescription":69,"metaTitle":70,"navigation":71,"path":72,"relatedCompares":73,"seo":80,"stem":81,"verdict":82,"winners":86,"__hash__":103},"compare\u002Fcompare\u002Funited-kingdom-vs-hong-kong.md","United Kingdom vs Hong Kong taxes",[9,10,11],"Businesses that need UK customers, banks or courts","Founders raising in London","Qualifying newcomers using the four-year foreign-income-and-gains regime",[13,14,15],"Employees with Hong Kong-source salary","Investors who want no general CGT or dividend withholding","Groups that can show real Hong Kong source and substance",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Hong Kong and the United Kingdom are both English-law commercial centres, but they tax people in opposite ways.",[20,24,25],{},"Hong Kong does not start from worldwide income. Employment is salaries tax, business is profits tax, rent is property tax. Progressive salaries tax runs from 2% to 17%, with a standard-rate cap of 15% or 16% so the charge cannot keep climbing the way a 45% UK additional-rate bill does. Two-tier profits tax is 8.25% on the first HKD 2 million of assessable profits and 16.5% above that. Genuine offshore profits can stay out of the net if the source is not Hong Kong, although specified foreign passive income received in Hong Kong by multinational-group entities can be pulled in under the FSIE regime. There is no GST, no general personal capital gains tax, no dividend withholding and no estate duty for deaths after February 2006.",[20,27,28],{},"The UK resident is generally taxed on worldwide income. Income tax is 20%, 40% and 45% in England, Wales and Northern Ireland, with a 48% Scottish top rate on non-savings income. Employment adds National Insurance. Individual CGT is 18% or 24% from 6 April 2026 after a GBP 3,000 annual exempt amount. Dividends from April 2026 are 10.75%, 35.75% or 39.35%. VAT is 20%. Inheritance tax is 40%, and long-term UK residence can put worldwide assets in scope.",[20,30,31],{},"A four-year foreign-income-and-gains claim is available to a qualifying new UK resident after ten consecutive years outside the UK. That is a limited relief, not a territorial system. The practical constraint in this pair is source versus residence: a Hong Kong salaries-tax return does not stop the UK taxing UK-source work or a person who is still UK tax resident.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"United Kingdom","united-kingdom","Hong Kong","hong-kong",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT \u002F GST","20%","None",{"label":48,"valueA":49,"valueB":50},"Tax base for individuals","Worldwide if UK resident","Hong Kong-source salaries, profits and rent",[52,55,58,61],{"question":53,"answer":54},"Is Hong Kong or the UK better for tax?","Hong Kong is usually much lighter because it uses territorial salaries and profits tax, has no GST and has no general CGT or inheritance tax. The UK is a worldwide-residence system with 20% VAT and 40% IHT.",{"question":56,"answer":57},"Does Hong Kong tax foreign salary?","Hong Kong generally taxes Hong Kong-sourced employment and profits, not worldwide income. Source analysis still matters, and specified foreign passive income of multinational-group entities can be taxed under the FSIE rules unless an exception applies.",{"question":59,"answer":60},"Does the UK tax worldwide income?","Yes for UK tax residents, subject to treaties. A qualifying new resident may claim the four-year foreign-income-and-gains regime after at least ten consecutive non-UK tax years. Inheritance tax uses a separate long-term residence test.",{"question":62,"answer":63},"Is a Hong Kong company enough to leave the UK tax net?","No. UK tax residence, UK-source employment and long-term residence for inheritance tax are separate from where a company is incorporated.","🇬🇧","🇭🇰","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"United Kingdom vs Hong Kong tax comparison for 2026. Compare salaries tax, profits tax, capital gains, VAT\u002FGST and inheritance tax.","UK vs Hong Kong taxes (2026): territorial salaries tax and IHT",true,"\u002Fcompare\u002Funited-kingdom-vs-hong-kong",[74,77],{"title":75,"path":76},"United Kingdom vs Singapore","\u002Fcompare\u002Funited-kingdom-vs-singapore",{"title":78,"path":79},"Hong Kong vs UAE","\u002Fcompare\u002Fhong-kong-vs-uae",{"title":7,"description":22},"compare\u002Funited-kingdom-vs-hong-kong",[83,84,85],"Hong Kong is territorial. Salaries tax uses 2% to 17% progressive bands with a standard-rate cap of 15% or 16%, profits tax is 8.25% then 16.5%, and there is no GST, no general personal CGT and no inheritance tax for deaths after estate duty was abolished.","The UK taxes residents on worldwide income. Income tax reaches 45% outside Scotland and 48% in Scotland, National Insurance applies to employment, individual CGT is 18% or 24% from 6 April 2026, and 40% inheritance tax can cover worldwide assets for long-term UK residents.","Choose Hong Kong if the income is genuinely Hong Kong-sourced and you can evidence that source. Choose the UK when customers, fundraising or English-law work require a British base. Another country's residence claim can still tax a Hong Kong salary, and UK-source work remains UK-taxable even if you spend most of the year in Asia.",[87,91,94,97,100],{"taxType":88,"winner":89,"note":90},"Personal income tax","B","Hong Kong salaries tax is 2% to 17% with a 15%\u002F16% standard-rate cap. UK income tax reaches 45% (48% in Scotland) plus National Insurance.",{"taxType":92,"winner":89,"note":93},"Corporate tax","Hong Kong two-tier profits tax is 8.25% on the first HKD 2 million and 16.5% above, below the UK's 25% main rate.",{"taxType":95,"winner":89,"note":96},"Capital gains tax","Hong Kong has no general capital gains tax. UK individuals pay 18% or 24% from 6 April 2026 after a GBP 3,000 annual exempt amount.",{"taxType":98,"winner":89,"note":99},"VAT \u002F GST","Hong Kong has no VAT or GST. UK VAT is 20%.",{"taxType":101,"winner":89,"note":102},"Inheritance tax","Hong Kong has no estate duty for deaths on or after 11 February 2006. The UK charges 40% IHT and can include worldwide assets for long-term residents.","An5fVQx1WqXttgAdFZVjTQhPx9aC37f4FG8qTXeuhWQ",{"a":105,"b":696},{"index":106,"details":220},{"id":107,"title":108,"bestFor":109,"body":115,"country":36,"countryFacts":122,"countrySlug":37,"description":119,"excerpt":40,"extension":41,"faqs":128,"flag":64,"heroImage":40,"howItWorks":138,"lastUpdated":142,"meta":143,"metaDescription":144,"metaTitle":145,"navigation":71,"otherTaxes":146,"pageType":176,"path":177,"relatedFormations":178,"relatedGuides":182,"seo":183,"stem":184,"summaryCards":185,"taxBracketSections":198,"taxBrackets":199,"taxRates":200,"taxSlug":40,"taxType":40,"visas":214,"watchOut":215,"__hash__":219},"taxes\u002Fcountry\u002Funited-kingdom\u002Findex.md","Taxes in United Kingdom",[110,111,112,113,114],"Employees","Founders","Investors","Property owners","Expats",{"type":17,"value":116,"toc":120},[117],[20,118,119],{},"The United Kingdom is a mature, rules-heavy tax system rather than a low-tax jurisdiction. The main planning work is understanding which taxes apply to your mix of salary, dividends, gains, property and company profits.",{"title":33,"searchDepth":34,"depth":34,"links":121},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},"Europe","GBP","100+","No","Compliant",[129,132,135],{"question":130,"answer":131},"Is the United Kingdom a high-tax country?","Yes. The UK has a broad tax base with income tax, National Insurance, VAT, corporation tax, capital gains tax and inheritance tax. The exact burden depends on your residence, income mix and whether you are an employee, founder or investor.",{"question":133,"answer":134},"Does the UK have a wealth tax?","No. The UK does not levy a general annual net wealth tax, but asset owners can still face CGT, IHT, ATED, stamp duty and council tax.",{"question":136,"answer":137},"What should founders watch first?","For founders, the big items are corporation tax, VAT, employer National Insurance, dividend planning and whether Making Tax Digital or payroll registration applies.",[139,140,141],"UK tax is layered. Individuals pay income tax on wages, self-employment, rental income, pensions and savings, while companies pay corporation tax on profits, and estates can face inheritance tax on death or on certain lifetime transfers.","The headline personal allowance is GBP 12,570 for 2026\u002F27. Dividend income gets a separate GBP 500 allowance, and Scotland uses separate non-savings and non-dividend income tax rates.","VAT is 20% in most cases, employer National Insurance is 15%, and Making Tax Digital for Income Tax starts in April 2026 for many sole traders and landlords with qualifying income above GBP 50,000.","May 2026",{},"United Kingdom tax overview for residents, expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in United Kingdom: income, wealth, corporate and dividend tax (2026)",[147,151,155,158,161,164,168,172],{"title":148,"slug":149,"icon":150},"Income tax","income-tax","💼",{"title":152,"slug":153,"icon":154},"Wealth tax","wealth-tax","💰",{"title":101,"slug":156,"icon":157},"inheritance-tax","🏛️",{"title":95,"slug":159,"icon":160},"capital-gains-tax","📈",{"title":92,"slug":162,"icon":163},"corporate-tax","🏢",{"title":165,"slug":166,"icon":167},"Dividend tax","dividend-tax","💸",{"title":169,"slug":170,"icon":171},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":173,"slug":174,"icon":175},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-kingdom",[179],{"title":180,"path":181,"flag":64},"UK Ltd","\u002Fformation\u002Fuk-ltd",[],{"title":108,"description":119},"country\u002Funited-kingdom\u002Findex",[186,189,192,195],{"label":148,"value":187,"note":188},"45%","48% in Scotland",{"label":152,"value":190,"note":191},"0%","No annual net wealth tax",{"label":92,"value":193,"note":194},"25%","19% small profits rate",{"label":95,"value":196,"note":197},"24%","Top individual rate",[],[],[201,204,205,207,208,210,212],{"label":148,"value":202,"badge":203},"45% \u002F 48% Scotland","Progressive",{"label":152,"value":190},{"label":101,"value":206},"40%",{"label":95,"value":196},{"label":92,"value":209},"25% (19% small profits)",{"label":165,"value":211},"10.75% \u002F 35.75% \u002F 39.35%",{"label":213,"value":45},"VAT",[],[216,217,218],"Scotland has different income tax bands and rates for wages, pensions and most other non-savings income, so UK income tax is not one single national table.","Inheritance Tax thresholds are frozen through 2030\u002F31, and the rules moved to a long-term UK residence test from 6 April 2025.","The UK is not a low-tax jurisdiction once VAT, payroll National Insurance and capital taxes are included.","byvqWezuGDgHVOZKMRw6p8LoVUoPzcJWNBEciCp3N_c",{"income-tax":221,"corporate-tax":319,"capital-gains-tax":396,"dividend-tax":470,"wealth-tax":547,"inheritance-tax":620},{"id":222,"title":223,"bestFor":224,"body":228,"country":36,"countryFacts":235,"countrySlug":37,"description":232,"excerpt":40,"extension":41,"faqs":236,"flag":64,"heroImage":246,"howItWorks":247,"lastUpdated":142,"meta":251,"metaDescription":252,"metaTitle":253,"navigation":71,"otherTaxes":254,"pageType":262,"path":263,"relatedFormations":264,"relatedGuides":266,"seo":267,"stem":268,"summaryCards":269,"taxBracketSections":283,"taxBrackets":284,"taxRates":300,"taxSlug":149,"taxType":148,"visas":313,"watchOut":314,"__hash__":318},"taxes\u002Fcountry\u002Funited-kingdom\u002Fincome-tax.md","Income tax in United Kingdom",[110,225,226,227,114],"Freelancers","Landlords","Contractors",{"type":17,"value":229,"toc":233},[230],[20,231,232],{},"UK income tax is broad and detail-heavy. Salaries, freelance income, rental income, pensions and savings all need to be checked against the correct band, allowance and filing route.",{"title":33,"searchDepth":34,"depth":34,"links":234},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[237,240,243],{"question":238,"answer":239},"Do you pay income tax in the UK on salary?","Yes. Salary is taxed through PAYE after the personal allowance, with the rate depending on your band and, if you live in Scotland, on Scottish income tax rates.",{"question":241,"answer":242},"Do expats pay UK income tax?","Many expats do, if they are UK tax resident or have UK taxable income. Residence, workdays, treaty relief and split-year rules all matter.",{"question":244,"answer":245},"Is there a personal income tax return in the UK?","Many people with untaxed income file Self Assessment. For MTD-affected sole traders and landlords, reporting becomes digital and quarterly from April 2026.","\u002Fimages\u002Fuk.jpeg",[248,249,250],"UK income tax applies to employment income, self-employment profits, rental income, most pensions and savings interest. Dividends have their own tax rates and are not taxed as ordinary earned income.","For England, Wales and Northern Ireland in 2026\u002F27, the rates are 20% up to GBP 50,270, 40% up to GBP 125,140 and 45% above that. Scotland uses separate starter, basic, intermediate, higher, advanced and top rates.","The personal allowance is GBP 12,570 and is reduced by GBP 1 for every GBP 2 of income above GBP 100,000. Sole traders and landlords with qualifying income above GBP 50,000 enter Making Tax Digital for Income Tax from 6 April 2026.",{},"United Kingdom income tax guide for 2026\u002F27. See the GBP 12,570 personal allowance, 20% \u002F 40% \u002F 45% rates, Scottish tax differences, National Insurance and Making Tax Digital.","United Kingdom income tax: rates, brackets and expat rules (2026)",[255,256,257,258,259,260,261],{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"tax","\u002Fcountry\u002Funited-kingdom\u002Fincome-tax",[265],{"title":180,"path":181,"flag":64},[],{"title":223,"description":232},"country\u002Funited-kingdom\u002Fincome-tax",[270,274,277,279],{"label":271,"value":272,"note":273},"Personal allowance","GBP 12,570","Frozen for 2026\u002F27",{"label":275,"value":45,"note":276},"Basic rate","England, Wales, NI",{"label":278,"value":187,"note":188},"Top rate",{"label":280,"value":281,"note":282},"Payroll NI","8% \u002F 15%","Employee \u002F employer",[],[285,287,290,293,296],{"band":286,"rate":190,"note":271},"Up to GBP 12,570",{"band":288,"rate":45,"note":289},"GBP 12,571 to GBP 50,270","Basic rate in England, Wales and Northern Ireland",{"band":291,"rate":206,"note":292},"GBP 50,271 to GBP 125,140","Higher rate in England, Wales and Northern Ireland",{"band":294,"rate":187,"note":295},"Over GBP 125,140","Additional rate in England, Wales and Northern Ireland",{"band":297,"rate":298,"note":299},"Scotland","19% to 48%","Separate non-savings, non-dividend rates apply",[301,303,304,307,310],{"label":88,"value":302,"badge":203},"20% to 45%",{"label":271,"value":272},{"label":305,"value":306},"Scottish top rate","48%",{"label":308,"value":309},"Employee National Insurance","8%",{"label":311,"value":312},"Employer National Insurance","15%",[],[315,316,317],"The UK has a separate dividend allowance and savings rules, so not all investment income is taxed the same way as salary.","Employee and employer National Insurance can materially raise the real cost of wages, even when the income tax band looks manageable.","Making Tax Digital for Income Tax starts on 6 April 2026 for qualifying sole traders and landlords, with lower thresholds coming in 2027 and 2028.","0UEXXiH2ThothRR1KwF_rNQ4Wq0dGbbFWO1cfE58l8I",{"id":320,"title":321,"bestFor":322,"body":327,"country":36,"countryFacts":334,"countrySlug":37,"description":331,"excerpt":40,"extension":41,"faqs":335,"flag":64,"heroImage":40,"howItWorks":345,"lastUpdated":142,"meta":349,"metaDescription":350,"metaTitle":351,"navigation":71,"otherTaxes":352,"pageType":262,"path":360,"relatedFormations":361,"relatedGuides":363,"seo":364,"stem":365,"summaryCards":366,"taxBracketSections":380,"taxBrackets":381,"taxRates":382,"taxSlug":162,"taxType":92,"visas":390,"watchOut":391,"__hash__":395},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax.md","Corporate tax in United Kingdom",[111,323,324,325,326],"Agencies","SaaS businesses","Holding companies","Trading groups",{"type":17,"value":328,"toc":332},[329],[20,330,331],{},"UK corporate tax is straightforward on the headline rate and less straightforward in practice. Thresholds, associated companies, VAT, payroll and withholding rules all affect the real cost of running a company.",{"title":33,"searchDepth":34,"depth":34,"links":333},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[336,339,342],{"question":337,"answer":338},"Does the UK have a corporation tax?","Yes. The UK charges corporation tax on company profits, with a 25% main rate and a 19% small profits rate.",{"question":340,"answer":341},"Do all companies pay 25%?","No. Smaller companies can pay 19%, and companies with profits between GBP 50,000 and GBP 250,000 may qualify for marginal relief.",{"question":343,"answer":344},"Are UK company dividends taxed at source?","Ordinary UK company dividends usually are not subject to withholding tax, although the shareholder may still owe dividend tax personally.",[346,347,348],"UK companies pay corporation tax on taxable profits. The main rate is 25% if profits are above GBP 250,000, the small profits rate is 19% if profits are GBP 50,000 or less, and marginal relief applies between the two.","Associated companies reduce the GBP 50,000 and GBP 250,000 thresholds, so group structures can move a company into a higher effective rate faster than expected.","UK-resident companies are generally taxed on worldwide profits. Returns are usually due 12 months after the end of the accounting period, and the tax bill is usually due 9 months and 1 day after the period end.",{},"United Kingdom corporate tax guide for 2026. See the 25% main rate, 19% small profits rate, marginal relief, VAT, payroll costs and filing deadlines.","United Kingdom corporate tax: company tax rates and deadlines (2026)",[353,354,355,356,357,358,359],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax",[362],{"title":180,"path":181,"flag":64},[],{"title":321,"description":331},"country\u002Funited-kingdom\u002Fcorporate-tax",[367,370,374,378],{"label":368,"value":193,"note":369},"Main rate","Profits over GBP 250k",{"label":371,"value":372,"note":373},"Small profits rate","19%","Profits up to GBP 50k",{"label":375,"value":376,"note":377},"Marginal relief","GBP 50k-250k","Thresholds shrink with associates",{"label":213,"value":45,"note":379},"Usually separate",[],[],[383,385,386,389],{"label":384,"value":193,"badge":368},"Corporation tax",{"label":371,"value":372},{"label":387,"value":388},"Marginal relief band","GBP 50,000 to GBP 250,000",{"label":213,"value":45},[],[392,393,394],"Large companies with taxable profits above GBP 1.5 million pay Corporation Tax in instalments, not just at year end.","UK dividends generally have no withholding tax, but interest and some royalties can be subject to 20% withholding, with a proposal to raise UK interest withholding to 22% from 6 April 2027.","Payroll National Insurance, VAT and Companies House filings can matter almost as much as the corporation tax rate itself.","AOgmaIaLMLG74xQhN15LQac0Yu-BYSkx3h3Eyhx9CIU",{"id":397,"title":398,"bestFor":399,"body":403,"country":36,"countryFacts":410,"countrySlug":37,"description":407,"excerpt":40,"extension":41,"faqs":411,"flag":64,"heroImage":40,"howItWorks":421,"lastUpdated":142,"meta":425,"metaDescription":426,"metaTitle":427,"navigation":71,"otherTaxes":428,"pageType":262,"path":436,"relatedFormations":437,"relatedGuides":439,"seo":440,"stem":441,"summaryCards":442,"taxBracketSections":455,"taxBrackets":456,"taxRates":457,"taxSlug":159,"taxType":95,"visas":464,"watchOut":465,"__hash__":469},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax.md","Capital gains tax in United Kingdom",[400,112,226,401,402],"Shareholders","Crypto holders","Business owners",{"type":17,"value":404,"toc":408},[405],[20,406,407],{},"UK capital gains tax is now a real planning tax for investors and business owners. The headline rates changed again in 2026, so disposal timing, reliefs and allowances matter.",{"title":33,"searchDepth":34,"depth":34,"links":409},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[412,415,418],{"question":413,"answer":414},"What is the UK capital gains tax rate?","For most individuals in 2026\u002F27, the rate is 18% if you are a basic-rate taxpayer and 24% if you are a higher or additional-rate taxpayer.",{"question":416,"answer":417},"Is there an annual CGT allowance?","Yes. The annual exempt amount is GBP 3,000 for 2026\u002F27.",{"question":419,"answer":420},"Are UK homes taxed on capital gains?","Usually no, if the property qualifies as your main home. However, letting, business use or an overseas residence position can create taxable gains.",[422,423,424],"UK capital gains tax applies when individuals dispose of chargeable assets such as shares, funds, second homes, cryptoassets and other investment assets. Your income tax band helps determine the rate.","From 6 April 2026, gains are charged at 18% for basic-rate taxpayers and 24% for higher and additional-rate taxpayers. Trustees and personal representatives generally pay 24%, and Business Asset Disposal Relief is 18% from the same date.","The annual exempt amount is GBP 3,000. Main homes are often exempt under private residence relief, but business use, letting and non-UK residence can change the result.",{},"United Kingdom capital gains tax guide for 2026\u002F27. See the GBP 3,000 allowance, 18% and 24% rates, Business Asset Disposal Relief and main-home exemptions.","United Kingdom capital gains tax: rates, allowance and reliefs (2026)",[429,430,431,432,433,434,435],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax",[438],{"title":180,"path":181,"flag":64},[],{"title":398,"description":407},"country\u002Funited-kingdom\u002Fcapital-gains-tax",[443,446,450,452],{"label":444,"value":445,"note":273},"Annual exempt amount","GBP 3,000",{"label":447,"value":448,"note":449},"Basic rate CGT","18%","From 6 April 2026",{"label":451,"value":196,"note":449},"Higher rate CGT",{"label":453,"value":448,"note":454},"BADR rate","Business disposals",[],[],[458,459,460,462],{"label":444,"value":445},{"label":447,"value":448},{"label":461,"value":196},"Higher and additional rate CGT",{"label":463,"value":448},"Business Asset Disposal Relief",[],[466,467,468],"Business Asset Disposal Relief rose to 18% for disposals on or after 6 April 2026.","Carried interest received from 6 April 2026 is taxed as income and subject to National Insurance contributions instead of CGT.","Losses, residence status and asset type can change the effective rate, especially for property and business disposals.","C9X8UP_1xWVKEfN68WqacuwZ5iy3JTlKiAtMYiEdtOM",{"id":471,"title":472,"bestFor":473,"body":476,"country":36,"countryFacts":483,"countrySlug":37,"description":480,"excerpt":40,"extension":41,"faqs":484,"flag":64,"heroImage":40,"howItWorks":494,"lastUpdated":142,"meta":498,"metaDescription":499,"metaTitle":500,"navigation":71,"otherTaxes":501,"pageType":262,"path":509,"relatedFormations":510,"relatedGuides":512,"seo":513,"stem":514,"summaryCards":515,"taxBracketSections":529,"taxBrackets":530,"taxRates":531,"taxSlug":166,"taxType":165,"visas":541,"watchOut":542,"__hash__":546},"taxes\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax.md","Dividend tax in United Kingdom",[400,111,474,112,475],"UK company owners","Family companies",{"type":17,"value":477,"toc":481},[478],[20,479,480],{},"UK dividend tax is easy to underestimate because the allowance is small and the rates jump sharply with your income band. For owner-managers, dividend timing and salary mix still matter.",{"title":33,"searchDepth":34,"depth":34,"links":482},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[485,488,491],{"question":486,"answer":487},"What is the UK dividend tax rate?","For 2026\u002F27, the UK dividend tax rates are 10.75%, 35.75% and 39.35%, depending on your income tax band.",{"question":489,"answer":490},"Is there a dividend allowance?","Yes. The dividend allowance is GBP 500 for 2026\u002F27.",{"question":492,"answer":493},"Do UK companies withhold dividend tax?","Ordinary UK company dividends usually do not have withholding tax. The shareholder may still owe personal dividend tax later.",[495,496,497],"Dividend tax applies after your personal allowance and the separate dividend allowance. Dividends from ISA holdings stay tax-free, but dividends from ordinary company shares can still be taxable once you are above the allowance.","For 6 April 2026 to 5 April 2027, dividend tax rates are 10.75% for basic-rate taxpayers, 35.75% for higher-rate taxpayers and 39.35% for additional-rate taxpayers.","Ordinary UK company dividends are usually paid without withholding tax. Scotland and Wales use the same dividend tax rates as the rest of the UK.",{},"United Kingdom dividend tax guide for 2026\u002F27. See the GBP 500 dividend allowance, 10.75% \u002F 35.75% \u002F 39.35% rates and withholding tax rules.","United Kingdom dividend tax: rates and allowance (2026)",[502,503,504,505,506,507,508],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax",[511],{"title":180,"path":181,"flag":64},[],{"title":472,"description":480},"country\u002Funited-kingdom\u002Fdividend-tax",[516,520,523,526],{"label":517,"value":518,"note":519},"Dividend allowance","GBP 500","For 2026\u002F27",{"label":275,"value":521,"note":522},"10.75%","After allowance",{"label":524,"value":525,"note":522},"Higher rate","35.75%",{"label":527,"value":528,"note":522},"Additional rate","39.35%",[],[],[532,533,535,537,539],{"label":517,"value":518},{"label":534,"value":521},"Basic rate dividend tax",{"label":536,"value":525},"Higher rate dividend tax",{"label":538,"value":528},"Additional rate dividend tax",{"label":540,"value":190},"Withholding tax on ordinary dividends",[],[543,544,545],"The dividend allowance is only GBP 500, so even modest portfolios can produce a tax bill once the allowance is used up.","Dividends sit on top of your other income when HMRC decides which band you are in.","REIT and PAIF distributions can have separate withholding rules, so not every payment that looks like a dividend is taxed the same way.","FDeSLNSPpInsWYK0HQskztbj8982WUTTnSJ58r4bHMc",{"id":548,"title":549,"bestFor":550,"body":554,"country":36,"countryFacts":561,"countrySlug":37,"description":558,"excerpt":40,"extension":41,"faqs":562,"flag":64,"heroImage":40,"howItWorks":571,"lastUpdated":142,"meta":576,"metaDescription":577,"metaTitle":578,"navigation":71,"otherTaxes":579,"pageType":262,"path":587,"relatedFormations":588,"relatedGuides":590,"seo":591,"stem":592,"summaryCards":593,"taxBracketSections":604,"taxBrackets":605,"taxRates":606,"taxSlug":153,"taxType":152,"visas":614,"watchOut":615,"__hash__":619},"taxes\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax.md","Wealth tax in United Kingdom",[551,113,112,552,553],"High-net-worth individuals","Family offices","Trustees",{"type":17,"value":555,"toc":559},[556],[20,557,558],{},"The UK does not charge a general wealth tax, but that does not make it a light-tax environment for assets. Most planning is about avoiding the wrong wrapper, not about escaping a wealth-tax return that does not exist.",{"title":33,"searchDepth":34,"depth":34,"links":560},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[563,565,568],{"question":133,"answer":564},"No. The UK does not have a general annual net wealth tax on individuals.",{"question":566,"answer":567},"What taxes hit wealth instead?","The main substitutes are inheritance tax, capital gains tax, ATED for certain enveloped homes, stamp duty on some property purchases and council tax on residential property.",{"question":569,"answer":570},"Is company ownership a wealth-tax solution?","Not automatically. Putting assets in a company can trigger ATED, corporation tax, dividend tax and other rules, so the wrapper matters as much as the headline rate.",[572,573,575],"The UK does not levy a broad annual tax on net wealth. That is why most UK tax summaries list net wealth or worth tax as not applicable.",{"Wealth planning in the UK is really a mix of other taxes":574},"inheritance tax on death and some lifetime transfers, capital gains tax on disposals, Annual Tax on Enveloped Dwellings for certain companies that own high-value UK homes, and property taxes such as SDLT and council tax.","For many owners the key question is not whether there is a wealth tax, but whether assets should sit personally, in a company, in a trust or inside a relief-eligible structure.",{},"United Kingdom wealth tax guide for 2026. The UK has no general annual net wealth tax, but inheritance tax, capital gains tax, ATED and property taxes still matter.","United Kingdom wealth tax: does the UK have one? (2026)",[580,581,582,583,584,585,586],{"title":148,"slug":149,"icon":150},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax",[589],{"title":180,"path":181,"flag":64},[],{"title":549,"description":558},"country\u002Funited-kingdom\u002Fwealth-tax",[594,596,598,600],{"label":152,"value":190,"note":595},"No general net wealth tax",{"label":101,"value":206,"note":597},"Estates and gifts",{"label":95,"value":196,"note":599},"On disposals",{"label":601,"value":602,"note":603},"ATED","GBP 500k+","Enveloped dwellings",[],[],[607,609,610,611],{"label":608,"value":190,"badge":46},"Net wealth tax",{"label":101,"value":206},{"label":95,"value":196},{"label":612,"value":613},"ATED scope","GBP 500,000+",[],[616,617,618],"A zero wealth-tax rate does not mean low asset taxation. UK residents can still face IHT, CGT and property-related taxes that are economically similar to wealth taxation.","ATED mainly affects companies and other non-natural persons that own UK residential property above GBP 500,000, with reliefs for genuine commercial use.","The UK moved inheritance-tax residence rules away from domicile from 6 April 2025, so cross-border wealth planning needs residence-based advice.","BXkUg182It8d34ZY7hbPBNKQoK4AiKWt6iEaOmWOeLg",{"id":621,"title":622,"bestFor":623,"body":626,"country":36,"countryFacts":633,"countrySlug":37,"description":630,"excerpt":40,"extension":41,"faqs":634,"flag":64,"heroImage":40,"howItWorks":644,"lastUpdated":142,"meta":648,"metaDescription":649,"metaTitle":650,"navigation":71,"otherTaxes":651,"pageType":262,"path":659,"relatedFormations":660,"relatedGuides":662,"seo":663,"stem":664,"summaryCards":665,"taxBracketSections":680,"taxBrackets":681,"taxRates":682,"taxSlug":156,"taxType":101,"visas":690,"watchOut":691,"__hash__":695},"taxes\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax.md","Inheritance tax in United Kingdom",[624,113,625,553,114],"Estate planners","Family businesses",{"type":17,"value":627,"toc":631},[628],[20,629,630],{},"UK inheritance tax is one of the biggest planning points for property owners, family businesses and international families. The current rules depend on thresholds, spousal transfers, lifetime gifts and residence status.",{"title":33,"searchDepth":34,"depth":34,"links":632},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[635,638,641],{"question":636,"answer":637},"What is the UK inheritance tax rate?","The standard rate is 40% on the part of the estate above the available threshold.",{"question":639,"answer":640},"How much can I leave tax-free?","The main nil-rate band is GBP 325,000. A further residence nil-rate band of up to GBP 175,000 may apply if a qualifying home passes to direct descendants.",{"question":642,"answer":643},"Do gifts avoid inheritance tax?","Not always. Many gifts are potentially exempt transfers and become taxable if the donor dies within seven years. Transfers into most trusts can be immediately chargeable.",[645,646,647],"Inheritance Tax is charged on the value of a person’s estate on death, and on some lifetime transfers. The standard rate is 40% on the part of the estate above the available threshold.","The nil-rate band is GBP 325,000 and the residence nil-rate band can add up to GBP 175,000 when a qualifying home is left to direct descendants. Unused allowances can usually transfer to a surviving spouse or civil partner.","Lifetime gifts can become taxable if the donor dies within seven years. From 6 April 2025, domicile was replaced by long-term UK residence for IHT purposes, which matters for overseas assets and trusts.",{},"United Kingdom inheritance tax guide for 2026. See the 40% rate, GBP 325,000 nil-rate band, GBP 175,000 residence nil-rate band, seven-year gift rules and the 2025 residence changes.","United Kingdom inheritance tax: thresholds, gifts and residence rules (2026)",[652,653,654,655,656,657,658],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax",[661],{"title":180,"path":181,"flag":64},[],{"title":622,"description":630},"country\u002Funited-kingdom\u002Finheritance-tax",[666,669,673,677],{"label":667,"value":206,"note":668},"Inheritance tax rate","On taxable estate value",{"label":670,"value":671,"note":672},"Nil-rate band","GBP 325,000","Frozen through 2030\u002F31",{"label":674,"value":675,"note":676},"Residence nil-rate band","GBP 175,000","For direct descendants",{"label":678,"value":190,"note":679},"Spouse exemption","Usually exempt",[],[],[683,685,686,687],{"label":684,"value":206},"Standard inheritance tax",{"label":670,"value":671},{"label":674,"value":675},{"label":688,"value":689},"Lifetime gifts","Potentially 0% to 40%",[],[692,693,694],"The nil-rate band, residence nil-rate band and taper threshold are frozen through 2030\u002F31.","From Budget 2025, the combined 100% Agricultural Property Relief and Business Property Relief allowance is also frozen at GBP 1 million for 2030\u002F31.","The UK long-term residence rules now matter more than domicile for many cross-border estates.","piN4KL5VliEvgactLYlHiO2y37kqckbeMkRbSWz_7Gg",{"index":697,"details":782},{"id":698,"title":699,"bestFor":700,"body":704,"country":38,"countryFacts":711,"countrySlug":39,"description":708,"excerpt":40,"extension":41,"faqs":715,"flag":65,"heroImage":40,"howItWorks":725,"lastUpdated":142,"meta":728,"metaDescription":729,"metaTitle":730,"navigation":71,"otherTaxes":731,"pageType":176,"path":740,"relatedFormations":741,"relatedGuides":745,"seo":750,"stem":751,"summaryCards":752,"taxBracketSections":763,"taxBrackets":764,"taxRates":765,"taxSlug":40,"taxType":40,"visas":776,"watchOut":777,"__hash__":781},"taxes\u002Fcountry\u002Fhong-kong\u002Findex.md","Taxes in Hong Kong",[701,702,112,703,325],"Remote founders","High earners","Digital nomads",{"type":17,"value":705,"toc":709},[706],[20,707,708],{},"Hong Kong is low-tax, not tax-free. The useful planning work is understanding which income is taxed under salaries tax or profits tax, and which costs still apply even with no VAT, no wealth tax and no inheritance tax.",{"title":33,"searchDepth":34,"depth":34,"links":710},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":126,"fatfStatus":127},"Asia","HKD","57 CDTAs",[716,719,722],{"question":717,"answer":718},"Is Hong Kong a low-tax jurisdiction?","Yes. Hong Kong is low-tax for individuals and companies because it uses territorial taxation, has no VAT or GST, no wealth tax and no inheritance tax, and it does not levy dividend withholding tax.",{"question":720,"answer":721},"Which taxes apply in Hong Kong?","The main taxes are salaries tax, profits tax, property tax and stamp duty. Employees and self-employed people also need to plan for MPF contributions and any foreign tax exposure.",{"question":723,"answer":724},"Is Hong Kong good for founders and investors?","It can be, especially if the business has real Hong Kong or Asia nexus. The best fit depends on source of income, offshore claim evidence, banking, MPF, transfer pricing and where the owners are tax resident.",[726,727],"Hong Kong does not tax a person's total income. Employment income is taxed under salaries tax, business profits under profits tax and rental income under property tax. The system is territorial, so Hong Kong generally taxes Hong Kong-sourced income and profits rather than worldwide income.","The headline personal and business taxes are still competitive, but Hong Kong is not a zero-compliance jurisdiction. There is no VAT or GST, there is mandatory MPF for covered employees and self-employed persons, and the 2026-27 Budget proposes higher salaries tax allowances from year of assessment 2026\u002F27 onward, subject to enactment.",{},"Hong Kong tax overview for expats, founders and investors. Compare salaries tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT and MPF.","Taxes in Hong Kong: income, wealth, corporate and dividend tax (2026)",[732,733,734,735,736,737,738,739],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Fhong-kong",[742],{"title":743,"path":744,"flag":65},"Hong Kong Limited","\u002Fformation\u002Fhong-kong-limited",[746],{"title":747,"path":748,"description":749},"How to live in China as a foreigner","\u002Fhow-to-live-in-china-as-a-foreigner","Mainland China visa and tax basics for founders using Hong Kong as a base.",{"title":699,"description":708},"country\u002Fhong-kong\u002Findex",[753,756,758,761],{"label":148,"value":754,"note":755},"2% - 17%","Salaries tax",{"label":152,"value":190,"note":757},"No net wealth tax",{"label":92,"value":759,"note":760},"8.25% \u002F 16.5%","Two-tier profits tax",{"label":95,"value":190,"note":762},"No CGT on capital assets",[],[],[766,767,770,773,774,775],{"label":755,"value":754,"badge":203},{"label":768,"value":769},"Standard rate cap","15% \u002F 16%",{"label":771,"value":772},"Foreign-sourced income","0% \u002F source-based",{"label":95,"value":190},{"label":165,"value":190},{"label":98,"value":190},[],[778,779,780],"Hong Kong's territorial system does not exempt foreign tax residence claims elsewhere. Another country can still tax your salary, dividends, gains or business profits if you are resident there.","No VAT or GST does not mean no transaction taxes. Property deals, share transfers, stamp duty, excise duties and rates can still matter.","The 2026-27 Budget proposes a one-off 100% reduction of final salaries tax and profits tax for 2025\u002F26, capped at HKD 3,000, plus higher allowances from 2026\u002F27, but those measures still depend on enactment.","a3wFgbgKA-fkAOmTJJ2cuOV_MqxdvhG8y3i33hNx1fM",{"income-tax":783,"corporate-tax":873,"capital-gains-tax":948,"dividend-tax":1019,"wealth-tax":1086,"inheritance-tax":1152},{"id":784,"title":785,"bestFor":786,"body":787,"country":38,"countryFacts":794,"countrySlug":39,"description":791,"excerpt":40,"extension":41,"faqs":795,"flag":65,"heroImage":805,"howItWorks":806,"lastUpdated":142,"meta":809,"metaDescription":810,"metaTitle":811,"navigation":71,"otherTaxes":812,"pageType":262,"path":820,"relatedFormations":821,"relatedGuides":823,"seo":824,"stem":825,"summaryCards":826,"taxBracketSections":840,"taxBrackets":841,"taxRates":857,"taxSlug":149,"taxType":148,"visas":867,"watchOut":868,"__hash__":872},"taxes\u002Fcountry\u002Fhong-kong\u002Fincome-tax.md","Income tax in Hong Kong",[701,702,112,703,401],{"type":17,"value":788,"toc":792},[789],[20,790,791],{},"Hong Kong does not tax total personal income. For most people, the real question is whether an item is salaries tax income, profits tax income or outside the Hong Kong tax net.",{"title":33,"searchDepth":34,"depth":34,"links":793},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":126,"fatfStatus":127},[796,799,802],{"question":797,"answer":798},"Do expats pay income tax in Hong Kong?","Yes, if the income is Hong Kong-sourced employment, office or pension income. Hong Kong does not tax total worldwide income, but salaries tax still applies to Hong Kong-source earnings.",{"question":800,"answer":801},"Is salary taxed in Hong Kong?","Yes. Salary and wages are taxed under salaries tax at progressive rates from 2% to 17%, with a separate standard-rate calculation—15% on the first HKD 5 million of net income without allowances and 16% above that—and allowances that can reduce the final bill.",{"question":803,"answer":804},"How do I become a tax resident in Hong Kong?","Hong Kong's domestic salaries tax rules are source-based rather than residence-based, but residence can matter for treaty purposes and for proving non-Hong Kong employment or offshore positions.","\u002Fimages\u002Fhongkong.jpeg",[807,808],"Hong Kong income tax is split across different heads of tax. Salaries tax applies to Hong Kong-sourced employment, office and pension income, profits tax applies to business profits and property tax applies to rental income. Residence is not the main test under domestic law.","For employees, the progressive salaries tax rates run from 2% to 17% for 2025\u002F26, while the tax payable is capped by the standard-rate calculation on net income without personal allowances. Mandatory MPF contributions still apply for covered employees, and the 2026-27 Budget proposes higher allowances from year of assessment 2026\u002F27, subject to legislation.",{},"Hong Kong income tax guide for expats and founders. See salaries tax rates up to 17%, MPF, allowances, source rules and 2026 budget changes.","Hong Kong income tax: salaries tax rates and expat rules (2026)",[813,814,815,816,817,818,819],{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Fhong-kong\u002Fincome-tax",[822],{"title":743,"path":744,"flag":65},[],{"title":785,"description":791},"country\u002Fhong-kong\u002Fincome-tax",[827,828,832,836],{"label":88,"value":754,"note":755},{"label":829,"value":830,"note":831},"Highest bracket tax","17%","Progressive rate top band",{"label":833,"value":834,"note":835},"Employee MPF","5%","Capped by income band",{"label":837,"value":838,"note":839},"Tax return","Yes","BIR60 annual return",[],[842,846,849,852,855],{"band":843,"rate":844,"note":845},"HKD 0 - 50,000","2%","2025\u002F26 progressive salaries tax band",{"band":847,"rate":848,"note":845},"HKD 50,001 - 100,000","6%",{"band":850,"rate":851,"note":845},"HKD 100,001 - 150,000","10%",{"band":853,"rate":854,"note":845},"HKD 150,001 - 200,000","14%",{"band":856,"rate":830,"note":845},"Over HKD 200,000",[858,859,860,862,863,865],{"label":755,"value":754,"badge":203},{"label":768,"value":769},{"label":861,"value":772},"Foreign-sourced salary",{"label":833,"value":834},{"label":864,"value":834},"Employer MPF",{"label":866,"value":754},"Tax on wages",[],[869,870,871],"Salaries tax is only one part of the picture. MPF contributions, property tax, profits tax for self-employment, stamp duty and foreign tax residence can all change the real outcome.","The Hong Kong IRD can treat some income as Hong Kong-sourced even if paid offshore, so the contract, employer location and service location matter.","The 2026-27 Budget proposals increase key allowances from year of assessment 2026\u002F27, including the basic allowance from HKD 132,000 to HKD 145,000, but the measures are still subject to enactment.","wntc59nhUQqgf1ZzKq2P-mfOYFdMVy6Fd3luD5eVrF8",{"id":874,"title":875,"bestFor":876,"body":878,"country":38,"countryFacts":885,"countrySlug":39,"description":882,"excerpt":40,"extension":41,"faqs":886,"flag":65,"heroImage":40,"howItWorks":896,"lastUpdated":142,"meta":899,"metaDescription":900,"metaTitle":901,"navigation":71,"otherTaxes":902,"pageType":262,"path":910,"relatedFormations":911,"relatedGuides":913,"seo":914,"stem":915,"summaryCards":916,"taxBracketSections":927,"taxBrackets":928,"taxRates":929,"taxSlug":162,"taxType":92,"visas":942,"watchOut":943,"__hash__":947},"taxes\u002Fcountry\u002Fhong-kong\u002Fcorporate-tax.md","Corporate tax in Hong Kong",[701,325,112,877,324],"Regional operators",{"type":17,"value":879,"toc":883},[880],[20,881,882],{},"Hong Kong corporate tax is territorial rather than residence-based. The key question is where the profits arise and whether the facts support an offshore claim.",{"title":33,"searchDepth":34,"depth":34,"links":884},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":126,"fatfStatus":127},[887,890,893],{"question":888,"answer":889},"Does Hong Kong have corporate tax?","Yes. Hong Kong levies profits tax at 16.5% for corporations, with the first HKD 2 million taxed at 8.25% under the two-tiered regime. Genuine offshore profits can be exempt.",{"question":891,"answer":892},"What businesses pay corporate tax in Hong Kong?","Any person carrying on a trade, profession or business in Hong Kong can be taxed on Hong Kong-sourced profits. Large MNE groups can also fall under the Hong Kong minimum top-up tax.",{"question":894,"answer":895},"Is Hong Kong good for companies?","It can be very strong for businesses with real Hong Kong or Asia nexus, because there is no VAT, no dividend withholding tax and offshore profits can be exempt if the facts support it.",[897,898],"Hong Kong profits tax applies to persons carrying on a trade, profession or business in Hong Kong on profits arising in or derived from Hong Kong. There is no distinction between residents and non-residents, and profits from the sale of capital assets are excluded.","The standard corporate rate is 16.5%, but the two-tiered regime taxes the first HKD 2 million of assessable profits at 8.25%. Hong Kong also has no VAT or GST and no withholding tax on dividends and interest. Large in-scope MNE groups are subject to the Hong Kong minimum top-up tax from fiscal years beginning on or after 1 January 2025.",{},"Hong Kong corporate tax guide for companies and founders. See the 8.25%\u002F16.5% profits tax rates, offshore profits exemption, DMTT and no VAT.","Hong Kong corporate tax: company tax rates and rules (2026)",[903,904,905,906,907,908,909],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Fhong-kong\u002Fcorporate-tax",[912],{"title":743,"path":744,"flag":65},[],{"title":875,"description":882},"country\u002Fhong-kong\u002Fcorporate-tax",[917,918,921,924],{"label":92,"value":759,"note":760},{"label":919,"value":190,"note":920},"Offshore profits","Source-based exemption",{"label":922,"value":312,"note":923},"DMTT for large MNEs","EUR 750m+ groups",{"label":925,"value":190,"note":926},"Withholding tax","No dividend WHT",[],[],[930,933,936,937,939,941],{"label":931,"value":759,"badge":932},"Corporate profits tax","Two-tier",{"label":934,"value":935},"Standard company tax","16.5%",{"label":919,"value":190},{"label":938,"value":312},"DMTT for in-scope MNEs",{"label":940,"value":190},"Dividend withholding tax",{"label":98,"value":190},[],[944,945,946],"Offshore profits claims need evidence. Contracts, service locations, decision-making and accounting records matter more than the registered office address.","The Hong Kong minimum top-up tax applies to in-scope MNE groups with annual consolidated revenue of EUR 750 million or above, from fiscal years beginning on or after 1 January 2025.","No VAT or dividend withholding tax does not eliminate payroll, stamp duty, excise duties, property tax or other compliance costs.","Rq9lRN0ttWgAeTwuwdk30KmW2-s4jxIx5bx3QG0DOqQ",{"id":949,"title":950,"bestFor":951,"body":953,"country":38,"countryFacts":960,"countrySlug":39,"description":957,"excerpt":40,"extension":41,"faqs":961,"flag":65,"heroImage":40,"howItWorks":971,"lastUpdated":142,"meta":974,"metaDescription":975,"metaTitle":976,"navigation":71,"otherTaxes":977,"pageType":262,"path":985,"relatedFormations":986,"relatedGuides":988,"seo":989,"stem":990,"summaryCards":991,"taxBracketSections":1002,"taxBrackets":1003,"taxRates":1004,"taxSlug":159,"taxType":95,"visas":1013,"watchOut":1014,"__hash__":1018},"taxes\u002Fcountry\u002Fhong-kong\u002Fcapital-gains-tax.md","Capital gains tax in Hong Kong",[112,401,952,702,552],"Traders",{"type":17,"value":954,"toc":958},[955],[20,956,957],{},"Hong Kong does not levy a personal capital gains tax. For investors, the real issue is whether the gain is capital or trading in nature, and whether another country taxes it instead.",{"title":33,"searchDepth":34,"depth":34,"links":959},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":126,"fatfStatus":127},[962,965,968],{"question":963,"answer":964},"Does Hong Kong have capital gains tax?","No. Hong Kong does not levy a personal capital gains tax on capital gains from shares, securities, property or crypto assets.",{"question":966,"answer":967},"Are crypto gains taxed in Hong Kong?","Usually not as capital gains. The key risk is whether the activity looks like trading or business profits, which can bring profits tax into play.",{"question":969,"answer":970},"Are stock market gains taxed in Hong Kong?","Generally no, if the gains are capital in nature. If the trading pattern looks like a business, Hong Kong profits tax can apply instead.",[972,973],"Hong Kong does not tax capital gains as such. The IRD taxes profits arising in or derived from Hong Kong from a trade or business, but profits from the sale of capital assets are excluded. For individuals, gains from selling shares, funds, private company interests, real estate or crypto assets are generally not taxed if they are capital in nature.","The main caveat is the capital-revenue distinction. Frequent trading, property flipping or other profit-making activity can be treated as taxable profits rather than exempt capital gains, and stamp duty or other transaction costs can still apply.",{},"Hong Kong capital gains tax guide for investors and crypto holders. See the 0% CGT position, capital vs trading rules and transaction cost notes.","Hong Kong capital gains tax: shares, property and crypto gains (2026)",[978,979,980,981,982,983,984],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Fhong-kong\u002Fcapital-gains-tax",[987],{"title":743,"path":744,"flag":65},[],{"title":950,"description":957},"country\u002Fhong-kong\u002Fcapital-gains-tax",[992,994,996,999],{"label":95,"value":190,"note":993},"No personal CGT",{"label":995,"value":190,"note":993},"Crypto gains tax",{"label":997,"value":190,"note":998},"Share gains tax","Capital gains only",{"label":1000,"value":190,"note":1001},"Property gains tax","Stamp duty may apply",[],[],[1005,1007,1009,1011],{"label":95,"value":190,"badge":1006},"Zero",{"label":1008,"value":190},"Crypto capital gains tax",{"label":1010,"value":190},"Shares and securities gains",{"label":1012,"value":190},"Real estate gains",[],[1015,1016,1017],"A 0% capital gains tax result depends on the asset being genuinely capital in nature. Trading gains can be recharacterized as profits tax income.","Hong Kong still has transaction taxes and fees. Share transfers, property deals and regulatory charges can apply even where no CGT is due.","Foreign tax residence can still trigger tax on gains elsewhere, including on crypto, shares or property sold outside Hong Kong.","9ZtLcqWv-2-Fz5eUx_shKTb9qmfGgdUonHSb50Bh0Bc",{"id":1020,"title":1021,"bestFor":1022,"body":1023,"country":38,"countryFacts":1030,"countrySlug":39,"description":1027,"excerpt":40,"extension":41,"faqs":1031,"flag":65,"heroImage":40,"howItWorks":1041,"lastUpdated":142,"meta":1044,"metaDescription":1045,"metaTitle":1046,"navigation":71,"otherTaxes":1047,"pageType":262,"path":1055,"relatedFormations":1056,"relatedGuides":1058,"seo":1059,"stem":1060,"summaryCards":1061,"taxBracketSections":1072,"taxBrackets":1073,"taxRates":1074,"taxSlug":166,"taxType":165,"visas":1080,"watchOut":1081,"__hash__":1085},"taxes\u002Fcountry\u002Fhong-kong\u002Fdividend-tax.md","Dividend tax in Hong Kong",[112,325,701,702,552],{"type":17,"value":1024,"toc":1028},[1025],[20,1026,1027],{},"Hong Kong generally does not levy dividend withholding tax. For founders and investors, the practical work is usually source-country withholding and home-country tax checks rather than any Hong Kong dividend tax bill.",{"title":33,"searchDepth":34,"depth":34,"links":1029},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":126,"fatfStatus":127},[1032,1035,1038],{"question":1033,"answer":1034},"Does Hong Kong tax dividends?","Generally no. Hong Kong does not tax dividends received by individuals under a separate dividend tax regime.",{"question":1036,"answer":1037},"Does Hong Kong have dividend withholding tax?","No. Hong Kong generally does not levy dividend withholding tax on company distributions.",{"question":1039,"answer":1040},"Are foreign dividends taxed in Hong Kong?","Usually not for individuals, because dividends are generally not taxed as such in Hong Kong. Source-country withholding tax and foreign residence tax can still apply.",[1042,1043],"Hong Kong does not generally impose withholding tax on dividends. A Hong Kong company can usually distribute dividends without deducting Hong Kong dividend withholding tax, and individuals are not taxed on dividends under a separate dividend tax regime.","Foreign dividends are also generally outside Hong Kong tax for individuals. The main issue is source-country withholding tax before the money reaches Hong Kong, plus home-country tax if the recipient is resident elsewhere.",{},"Hong Kong dividend tax guide for investors and founders. See the 0% dividend withholding tax position, domestic dividends and foreign dividend treatment.","Hong Kong dividend tax: withholding tax and company distributions (2026)",[1048,1049,1050,1051,1052,1053,1054],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Fhong-kong\u002Fdividend-tax",[1057],{"title":743,"path":744,"flag":65},[],{"title":1021,"description":1027},"country\u002Fhong-kong\u002Fdividend-tax",[1062,1063,1066,1069],{"label":165,"value":190,"note":926},{"label":1064,"value":190,"note":1065},"Dividend WHT","Hong Kong source",{"label":1067,"value":190,"note":1068},"Foreign dividends","Not taxed as dividends",{"label":837,"value":1070,"note":1071},"No separate","No dividend return",[],[],[1075,1076,1078],{"label":940,"value":190,"badge":1006},{"label":1077,"value":190},"Domestic dividend tax",{"label":1079,"value":190},"Foreign dividend tax",[],[1082,1083,1084],"Foreign companies can still withhold tax before dividends reach Hong Kong, depending on source-country rules and treaty paperwork.","Hong Kong company law still requires distributable profits and proper board approvals before dividends are paid.","If you are tax resident outside Hong Kong, your home country may tax dividends even when Hong Kong does not.","i5LcfLRrPQ7fd2Fw1uE8D9d40JmTxvvoVUlaUYlUnCU",{"id":1087,"title":1088,"bestFor":1089,"body":1090,"country":38,"countryFacts":1097,"countrySlug":39,"description":1094,"excerpt":40,"extension":41,"faqs":1098,"flag":65,"heroImage":40,"howItWorks":1108,"lastUpdated":142,"meta":1111,"metaDescription":1112,"metaTitle":1113,"navigation":71,"otherTaxes":1114,"pageType":262,"path":1122,"relatedFormations":1123,"relatedGuides":1125,"seo":1126,"stem":1127,"summaryCards":1128,"taxBracketSections":1139,"taxBrackets":1140,"taxRates":1141,"taxSlug":153,"taxType":152,"visas":1146,"watchOut":1147,"__hash__":1151},"taxes\u002Fcountry\u002Fhong-kong\u002Fwealth-tax.md","Wealth tax in Hong Kong",[112,702,552,401,701],{"type":17,"value":1091,"toc":1095},[1092],[20,1093,1094],{},"Hong Kong does not levy a recurring wealth tax. The useful distinction is that Hong Kong generally taxes income and transactions, not the annual value of a personal balance sheet.",{"title":33,"searchDepth":34,"depth":34,"links":1096},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":126,"fatfStatus":127},[1099,1102,1105],{"question":1100,"answer":1101},"Does Hong Kong have a wealth tax?","No. Hong Kong does not levy a net wealth tax, net worth tax or annual tax on personal assets.",{"question":1103,"answer":1104},"Are foreign assets taxed in Hong Kong?","No, not merely because an individual owns them. The main risk is tax in another country, not Hong Kong wealth tax.",{"question":1106,"answer":1107},"Is Hong Kong good for investors?","Often yes. Hong Kong has no wealth tax, no capital gains tax and no dividend withholding tax, but investors still need to model property costs, transfer taxes and foreign tax exposure.",[1109,1110],"Hong Kong has no recurring wealth tax for individuals. Bank balances, listed portfolios, private company shares, crypto assets and foreign assets are not taxed each year simply because they are owned.","The practical costs in Hong Kong sit around transactions and ownership, not net worth. Property tax, stamp duty, government rates, excise duties and filing obligations for source of funds or tax residency can still appear even when wealth tax is 0%.",{},"Hong Kong wealth tax guide for investors and high earners. See the 0% net wealth tax position, foreign assets, property costs and planning notes.","Hong Kong wealth tax: net worth and asset tax rules (2026)",[1115,1116,1117,1118,1119,1120,1121],{"title":148,"slug":149,"icon":150},{"title":101,"slug":156,"icon":157},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Fhong-kong\u002Fwealth-tax",[1124],{"title":743,"path":744,"flag":65},[],{"title":1088,"description":1094},"country\u002Fhong-kong\u002Fwealth-tax",[1129,1130,1133,1136],{"label":152,"value":190,"note":757},{"label":1131,"value":190,"note":1132},"Net worth tax","No annual tax",{"label":1134,"value":190,"note":1135},"Asset tax","No broad levy",{"label":1137,"value":126,"note":1138},"Annual filing","No wealth return",[],[],[1142,1143,1144],{"label":608,"value":190,"badge":1006},{"label":1131,"value":190},{"label":1145,"value":190},"Annual asset tax",[],[1148,1149,1150],"No wealth tax does not mean no paperwork. Banks and brokers can still ask for source-of-funds and tax residency documentation.","Property ownership is still exposed to property tax, stamp duty and rates, so real estate is not a free pass just because there is no wealth tax.","If another country treats you as tax resident, it may still tax your worldwide assets or investment income even though Hong Kong does not.","FpWuL7pLy1Zzkwd6S1wMKRfBYjy17LkZUq2Yo_isr10",{"id":1153,"title":1154,"bestFor":1155,"body":1156,"country":38,"countryFacts":1163,"countrySlug":39,"description":1160,"excerpt":40,"extension":41,"faqs":1164,"flag":65,"heroImage":40,"howItWorks":1174,"lastUpdated":142,"meta":1177,"metaDescription":1178,"metaTitle":1179,"navigation":71,"otherTaxes":1180,"pageType":262,"path":1188,"relatedFormations":1189,"relatedGuides":1191,"seo":1192,"stem":1193,"summaryCards":1194,"taxBracketSections":1206,"taxBrackets":1207,"taxRates":1208,"taxSlug":156,"taxType":101,"visas":1213,"watchOut":1214,"__hash__":1218},"taxes\u002Fcountry\u002Fhong-kong\u002Finheritance-tax.md","Inheritance tax in Hong Kong",[112,552,702,114,701],{"type":17,"value":1157,"toc":1161},[1158],[20,1159,1160],{},"Hong Kong does not impose a death tax. The practical issue is estate administration, not inheritance tax.",{"title":33,"searchDepth":34,"depth":34,"links":1162},[],{"region":712,"currency":713,"taxTreaties":714,"euBlacklist":126,"fatfStatus":127},[1165,1168,1171],{"question":1166,"answer":1167},"Does Hong Kong have inheritance tax?","No. Hong Kong abolished estate duty in 2006 and does not impose a standalone inheritance tax on assets passing to heirs.",{"question":1169,"answer":1170},"Does Hong Kong tax estates?","No estate duty applies to deaths on or after 11 February 2006, but the estate still needs normal legal and banking administration.",{"question":1172,"answer":1173},"Do expats need succession planning in Hong Kong?","Yes. A will and a clear asset register still matter for bank accounts, real estate and company interests even when there is no Hong Kong inheritance tax.",[1175,1176],"Hong Kong's Revenue (Abolition of Estate Duty) Ordinance 2005 took effect on 11 February 2006. For deaths on or after that date, no estate duty affidavits or accounts need to be filed and no estate duty clearance papers are needed for probate applications.","Succession planning still matters even without inheritance tax. Families still need wills, bank release procedures, title transfer documents and a clear view of whether the asset sits in Hong Kong or in another jurisdiction.",{},"Hong Kong inheritance tax guide for expats and families. See the 0% estate duty position, probate notes and succession planning basics.","Hong Kong inheritance tax: estate and succession rules (2026)",[1181,1182,1183,1184,1185,1186,1187],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":95,"slug":159,"icon":160},{"title":92,"slug":162,"icon":163},{"title":165,"slug":166,"icon":167},{"title":169,"slug":170,"icon":171},{"title":173,"slug":174,"icon":175},"\u002Fcountry\u002Fhong-kong\u002Finheritance-tax",[1190],{"title":743,"path":744,"flag":65},[],{"title":1154,"description":1160},"country\u002Fhong-kong\u002Finheritance-tax",[1195,1197,1200,1203],{"label":101,"value":190,"note":1196},"No estate duty",{"label":1198,"value":190,"note":1199},"Estate tax","No estate levy",{"label":1201,"value":190,"note":1202},"Gift tax","No gift tax",{"label":1204,"value":190,"note":1205},"Probate tax","No death tax",[],[],[1209,1210,1211,1212],{"label":101,"value":190,"badge":1006},{"label":1198,"value":190},{"label":1201,"value":190},{"label":1204,"value":190},[],[1215,1216,1217],"No inheritance tax does not remove the need for a will, especially for expats with Hong Kong bank accounts, property or company shares.","Hong Kong assets can still require probate, bank approvals and transfer paperwork before heirs can access them.","Foreign heirs may still have tax or reporting obligations in their own country even if Hong Kong charges no inheritance tax.","FVb1uz9-CnqluEzL43G0MmnV6wmztZni0-w_BYqdrRA",1788594210458]