[{"data":1,"prerenderedAt":1683},["ShallowReactive",2],{"compare-pair-united-states-vs-hong-kong":3,"compare-united-states-hong-kong":104},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":39,"countryASlug":40,"countryB":41,"countryBSlug":42,"description":22,"excerpt":43,"extension":44,"extraRows":45,"faqs":54,"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-states-vs-hong-kong.md","United States vs Hong Kong taxes",[9,10,11],"Businesses that need U.S. customers, talent or fundraising","People whose income is U.S.-source anyway","Founders who will remain U.S. persons and want a domestic legal base",[13,14,15],"Employees paid for Hong Kong-source work","Trading companies with Hong Kong-source profits","Investors who will not be taxed locally on private capital gains",{"type":17,"value":18,"toc":35},"minimark",[19,23,26,29,32],[20,21,22],"p",{},"Hong Kong is a source jurisdiction. The United States is a citizenship jurisdiction. That single design difference outweighs most of the rate table for anyone holding a U.S. passport.",[20,24,25],{},"Hong Kong does not tax a person's global pile of income. Employment is salaries tax, business is profits tax, and rent is property tax. Salaries tax is progressive from 2% to 17%, with a standard-rate cap of 15% \u002F 16% so the progressive scale does not run away. Two-tier profits tax charges 8.25% on the first HKD 2 million of assessable profits and 16.5% above that, and genuine offshore profits can stay outside profits tax when the source rules are met. There is generally no tax on capital assets sold as capital, no dividend withholding, no GST and no inheritance tax.",[20,27,28],{},"The United States starts in a different place. Citizens and resident aliens are generally taxed on worldwide income whether the salary is earned in Central or in Chicago. Federal ordinary rates run from 10% to 37%. Long-term gains and qualified dividends can use 0% to 20%. C corporations pay 21% federally. The federal estate tax can reach 40%. States then add income, sales and property taxes. There is no federal VAT, which is one of the few areas where the United States resembles Hong Kong's consumption-tax gap.",[20,30,31],{},"A U.S. citizen who relocates to Hong Kong can therefore collect a light local assessment and a full IRS year at the same time. Foreign tax credits may absorb some U.S. tax on Hong Kong-source salary. They do not automatically shelter foreign-source investment income that Hong Kong never taxed. FBAR, Form 8938 and CFC-style reporting still apply. Hong Kong territoriality is not a substitute for expatriation.",[20,33,34],{},"Substance and source still have to be real. A company that books invoices through Hong Kong while management sits in California is arguing with both the Inland Revenue Department and the IRS. Stamp duty on property and stock transfers can also surprise people who heard “no GST.” Use Hong Kong when the work, contracts and profits arise there. Use the United States when the commercial centre is American. If you keep U.S. citizenship, model both answers on the same income.",{"title":36,"searchDepth":37,"depth":37,"links":38},"",2,[],"United States","united-states","Hong Kong","hong-kong",null,"md",[46,50],{"label":47,"valueA":48,"valueB":49},"Tax base","Citizens and resident aliens generally taxed worldwide","Territorial: generally Hong Kong-source income and profits",{"label":51,"valueA":52,"valueB":53},"Standard rate cap","No equivalent federal cap; 37% ordinary top rate","15% \u002F 16% salaries-tax standard-rate cap",[55,58,61],{"question":56,"answer":57},"Is Hong Kong lower tax than the United States?","Yes for local salaries, profits, capital gains, dividends and estates. A U.S. citizen can still owe U.S. tax on the same income because U.S. worldwide taxation does not stop at the Hong Kong border.",{"question":59,"answer":60},"Does Hong Kong tax foreign employment income?","Hong Kong generally taxes Hong Kong-source employment income under salaries tax. Another country, including the United States for its citizens, can still tax the same person on a worldwide basis.",{"question":62,"answer":63},"Does Hong Kong have GST?","No. There is no VAT or GST, though stamp duty, rates and other transaction taxes can still apply.","🇺🇸","🇭🇰","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"US vs Hong Kong tax comparison for 2026. Compare salaries tax, profits tax, capital gains, estate tax and why U.S. citizens remain taxable after leaving.","United States vs Hong Kong taxes (2026): territorial salaries tax vs worldwide tax",true,"\u002Fcompare\u002Funited-states-vs-hong-kong",[74,77],{"title":75,"path":76},"United States vs United Kingdom","\u002Fcompare\u002Funited-states-vs-united-kingdom",{"title":78,"path":79},"Hong Kong vs UAE","\u002Fcompare\u002Fhong-kong-vs-uae",{"title":7,"description":22},"compare\u002Funited-states-vs-hong-kong",[83,84,85],"Hong Kong is the lighter local system. Salaries tax is progressive from 2% to 17% with a standard-rate cap of 15% \u002F 16%, two-tier profits tax is 8.25% \u002F 16.5%, and there is generally no personal capital gains tax, dividend withholding tax, GST or inheritance tax. The United States uses 10% to 37% federal ordinary rates, 21% federal C-corporation tax, 0% to 20% long-term gains and estate tax of up to 40%.","Territorial tax is not a U.S. passport waiver. Hong Kong generally taxes Hong Kong-sourced employment, profits and property income rather than worldwide income. A U.S. citizen who takes a Hong Kong ID still has U.S. worldwide filing and possible U.S. tax, including on income Hong Kong ignores.","Choose Hong Kong for a genuine Asia operating and banking base with source-based tax. Choose the United States for customers, capital and legal infrastructure. Remote founders who never source income in Hong Kong should not expect the salaries-tax table to save them from the IRS.",[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% \u002F 16% standard-rate cap; the U.S. federal ordinary top rate is 37% before state tax.",{"taxType":92,"winner":89,"note":93},"Corporate tax","Hong Kong two-tier profits tax is 8.25% \u002F 16.5% on Hong Kong-sourced profits; U.S. C corporations pay 21% federally plus possible state tax.",{"taxType":95,"winner":89,"note":96},"Capital gains tax","Hong Kong generally has no CGT on capital assets; the U.S. taxes long-term gains at 0% to 20% federally and short-term gains as ordinary income.",{"taxType":98,"winner":89,"note":99},"Estate \u002F inheritance tax","Hong Kong has no inheritance tax; the U.S. federal estate tax can reach 40%.",{"taxType":101,"winner":89,"note":102},"VAT \u002F GST","Hong Kong has no GST or VAT; the U.S. has no federal VAT but state and local sales taxes are common.","K7TsqliGJyXsjq8lPs_bnVXbhNOGmI-VlIASQihqWmQ",{"a":105,"b":1163},{"index":106,"details":318},{"id":107,"title":108,"bestFor":109,"body":115,"country":39,"countryFacts":222,"countrySlug":40,"description":119,"excerpt":43,"extension":44,"faqs":228,"flag":64,"heroImage":43,"howItWorks":238,"lastUpdated":242,"meta":243,"metaDescription":244,"metaTitle":245,"navigation":71,"otherTaxes":246,"pageType":275,"path":276,"relatedFormations":277,"relatedGuides":278,"seo":279,"stem":280,"summaryCards":281,"taxBracketSections":300,"taxBrackets":301,"taxRates":302,"taxSlug":43,"taxType":43,"visas":311,"watchOut":312,"__hash__":317},"taxes\u002Fcountry\u002Funited-states\u002Findex.md","Taxes in the United States",[110,111,112,113,114],"Employees","Founders","Investors","Expats","Large businesses",{"type":17,"value":116,"toc":219},[117,120,123,128,216],[20,118,119],{},"The United States is a layered tax system, not a flat one. At the federal level, it taxes income, payroll, business profits, capital gains, estates and gifts; then states and cities can stack their own taxes on top.",[20,121,122],{},"That is why the useful question is rarely just \"what is the U.S. tax rate?\" It is usually \"which layer applies to this person, this business and this state?\"",[124,125,127],"h2",{"id":126},"federal-vs-state","Federal vs state",[129,130,131,147],"table",{},[132,133,134],"thead",{},[135,136,137,141,144],"tr",{},[138,139,140],"th",{},"Tax",[138,142,143],{},"Federal rule",[138,145,146],{},"State\u002Flocal reality",[148,149,150,162,172,183,194,205],"tbody",{},[135,151,152,156,159],{},[153,154,155],"td",{},"Income tax",[153,157,158],{},"Progressive rates apply to individuals",[153,160,161],{},"State income tax rules vary widely",[135,163,164,166,169],{},[153,165,92],{},[153,167,168],{},"21% federal C-corp rate",[153,170,171],{},"Additional state corporate or franchise taxes often apply",[135,173,174,177,180],{},[153,175,176],{},"Capital gains and dividends",[153,178,179],{},"Preferential federal treatment for many long-term gains and qualified dividends",[153,181,182],{},"Many states tax them as ordinary income",[135,184,185,188,191],{},[153,186,187],{},"Wealth tax",[153,189,190],{},"No federal net wealth tax",[153,192,193],{},"Local property tax still matters",[135,195,196,199,202],{},[153,197,198],{},"Estate \u002F inheritance",[153,200,201],{},"Federal estate-and-gift tax system",[153,203,204],{},"Some states add estate or inheritance taxes",[135,206,207,210,213],{},[153,208,209],{},"Sales tax",[153,211,212],{},"No federal VAT",[153,214,215],{},"State and local sales taxes are common",[20,217,218],{},"If you are planning around the U.S., start with the federal rule, then check the state where you live, work, own property or run the business.",{"title":36,"searchDepth":37,"depth":37,"links":220},[221],{"id":126,"depth":37,"text":127},{"region":223,"currency":224,"taxTreaties":225,"euBlacklist":226,"fatfStatus":227},"North America","USD","60+","No","Compliant",[229,232,235],{"question":230,"answer":231},"Is the U.S. a high-tax country?","It is not low-tax overall because federal, state and payroll taxes stack. The result depends heavily on where you live and how your income is earned.",{"question":233,"answer":234},"Does the U.S. have a wealth tax or inheritance tax?","No federal wealth tax and no federal inheritance tax. The federal system uses estate and gift taxes instead, and some states add their own transfer taxes.",{"question":236,"answer":237},"Do state taxes matter?","Yes, often a lot. Residence, source rules and local taxes can change the answer completely.",[239,240,241],"The U.S. is not a single-rate tax country. Federal taxes apply nationwide, but states and localities can add their own income, corporate, sales, property and transfer taxes.","U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed on U.S.-source income and income effectively connected with a U.S. trade or business.","There is no federal net wealth tax and no federal inheritance tax. Instead, the U.S. uses a federal estate-and-gift tax system, and some states add their own estate or inheritance taxes.","May 2026",{},"United States tax overview for residents, expats, founders and investors. Compare federal income tax, corporate tax, capital gains tax, estate tax, wealth tax and state-level variation.","Taxes in the United States: income, corporate, capital gains and estate tax (2026)",[247,250,253,257,260,263,267,271],{"title":155,"slug":248,"icon":249},"income-tax","💼",{"title":187,"slug":251,"icon":252},"wealth-tax","💰",{"title":254,"slug":255,"icon":256},"Inheritance tax","inheritance-tax","🏛️",{"title":95,"slug":258,"icon":259},"capital-gains-tax","📈",{"title":92,"slug":261,"icon":262},"corporate-tax","🏢",{"title":264,"slug":265,"icon":266},"Dividend tax","dividend-tax","💸",{"title":268,"slug":269,"icon":270},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":272,"slug":273,"icon":274},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-states",[],[],{"title":108,"description":119},"country\u002Funited-states\u002Findex",[282,285,288,291,295,297],{"label":155,"value":283,"note":284},"10% - 37%","Federal ordinary rates",{"label":92,"value":286,"note":287},"21%","C corps, plus CAMT for large groups",{"label":95,"value":289,"note":290},"0% - 20%","Plus 3.8% NIIT",{"label":292,"value":293,"note":294},"Estate tax","Up to 40%","Federal transfer tax",{"label":187,"value":296,"note":190},"0%",{"label":209,"value":298,"note":299},"Varies","State and local only",[],[],[303,305,306,307,308,309],{"label":155,"value":283,"badge":304},"Federal",{"label":92,"value":286},{"label":95,"value":289},{"label":292,"value":293},{"label":187,"value":296},{"label":209,"value":310},"Varies by state",[],[313,314,315,316],"Federal and state rules can point in different directions. A good federal answer is not always a good state answer.","State and local taxes can change the outcome materially, especially for people who move, own property or run businesses across multiple states.","U.S. citizens and resident aliens are usually taxed on worldwide income even if they live abroad.","Entity choice matters: LLCs, partnerships, S corporations and C corporations are taxed very differently.","JKNDA_OcB0pjtZe29c2-wwnrEY8nqLOKxJRTxaGjbpw",{"income-tax":319,"corporate-tax":466,"capital-gains-tax":606,"dividend-tax":759,"wealth-tax":890,"inheritance-tax":1025},{"id":320,"title":321,"bestFor":322,"body":326,"country":39,"countryFacts":339,"countrySlug":40,"description":330,"excerpt":43,"extension":44,"faqs":340,"flag":64,"heroImage":350,"howItWorks":351,"lastUpdated":242,"meta":358,"metaDescription":359,"metaTitle":360,"navigation":71,"otherTaxes":361,"pageType":369,"path":370,"relatedFormations":371,"relatedGuides":372,"seo":373,"stem":374,"summaryCards":375,"taxBracketSections":389,"taxBrackets":448,"taxRates":449,"taxSlug":248,"taxType":155,"visas":459,"watchOut":460,"__hash__":465},"taxes\u002Fcountry\u002Funited-states\u002Fincome-tax.md","Income tax in the United States",[110,113,323,324,325],"Contractors","High earners","Remote workers",{"type":17,"value":327,"toc":337},[328,331,334],[20,329,330],{},"U.S. income tax starts with the federal progressive schedule, but the real bill is often bigger once payroll tax, state tax and local tax are in the picture.",[20,332,333],{},"The first question is residence. U.S. citizens and resident aliens are generally taxed on worldwide income; nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",[20,335,336],{},"If you earn W-2 wages, the payroll layer is usually as important as the bracket rate. If you are self-employed, the equivalent self-employment tax can be just as important as income tax itself.",{"title":36,"searchDepth":37,"depth":37,"links":338},[],{"region":223,"currency":224,"taxTreaties":225,"euBlacklist":226,"fatfStatus":227},[341,344,347],{"question":342,"answer":343},"What is the U.S. income tax rate?","The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.",{"question":345,"answer":346},"Do expats pay U.S. income tax?","U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",{"question":348,"answer":349},"What payroll taxes apply?","Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.","\u002Fimages\u002Fdelaware.webp",[352,353,354,356,357],"U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.","For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.",{"The bracket table below shows all 2026 federal filing statuses":355},"single \u002F married filing separately, married filing jointly \u002F surviving spouse, and head of household.","Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.","State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.",{},"United States income tax guide for 2026. See the 10% to 37% federal brackets, standard deduction, FICA payroll taxes, nonresident rules and state tax notes.","U.S. income tax: rates, brackets, payroll tax and expat rules (2026)",[362,363,364,365,366,367,368],{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"tax","\u002Fcountry\u002Funited-states\u002Fincome-tax",[],[],{"title":321,"description":330},"country\u002Funited-states\u002Fincome-tax",[376,377,381,385],{"label":88,"value":283,"note":284},{"label":378,"value":379,"note":380},"Standard deduction","$16,100 \u002F $32,200","Single \u002F joint in 2026",{"label":382,"value":383,"note":384},"Social Security","6.2%","Each side, up to cap",{"label":386,"value":387,"note":388},"Medicare","1.45%","Each side, no cap",[390,414,431],{"title":391,"rows":392},"Single and married filing separately",[393,396,399,402,405,408,411],{"band":394,"rate":395},"Up to $12,400","10%",{"band":397,"rate":398},"$12,401 - $50,400","12%",{"band":400,"rate":401},"$50,401 - $105,700","22%",{"band":403,"rate":404},"$105,701 - $201,775","24%",{"band":406,"rate":407},"$201,776 - $256,225","32%",{"band":409,"rate":410},"$256,226 - $384,350","35%",{"band":412,"rate":413},"Over $384,350","37%",{"title":415,"rows":416},"Married filing jointly and surviving spouse",[417,419,421,423,425,427,429],{"band":418,"rate":395},"Up to $24,800",{"band":420,"rate":398},"$24,801 - $100,800",{"band":422,"rate":401},"$100,801 - $211,400",{"band":424,"rate":404},"$211,401 - $403,550",{"band":426,"rate":407},"$403,551 - $512,450",{"band":428,"rate":410},"$512,451 - $768,700",{"band":430,"rate":413},"Over $768,700",{"title":432,"rows":433},"Head of household",[434,436,438,440,442,444,446],{"band":435,"rate":395},"Up to $17,700",{"band":437,"rate":398},"$17,701 - $67,450",{"band":439,"rate":401},"$67,451 - $105,700",{"band":441,"rate":404},"$105,701 - $201,750",{"band":443,"rate":407},"$201,751 - $256,200",{"band":445,"rate":410},"$256,201 - $640,600",{"band":447,"rate":413},"Over $640,600",[],[450,452,453,454,457],{"label":88,"value":283,"badge":451},"Progressive",{"label":382,"value":383},{"label":386,"value":387},{"label":455,"value":456},"Additional Medicare","0.9%",{"label":458,"value":298},"State income tax",[],[461,462,463,464],"Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.","Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.","State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.","Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.","DJ3P5yLzKAXDBobfkgb3nuWvtn759VBcBNv-PKU8xiU",{"id":467,"title":468,"bestFor":469,"body":473,"country":39,"countryFacts":549,"countrySlug":40,"description":477,"excerpt":43,"extension":44,"faqs":550,"flag":64,"heroImage":350,"howItWorks":560,"lastUpdated":242,"meta":565,"metaDescription":566,"metaTitle":567,"navigation":71,"otherTaxes":568,"pageType":369,"path":576,"relatedFormations":577,"relatedGuides":578,"seo":579,"stem":580,"summaryCards":581,"taxBracketSections":591,"taxBrackets":592,"taxRates":593,"taxSlug":261,"taxType":92,"visas":599,"watchOut":600,"__hash__":605},"taxes\u002Fcountry\u002Funited-states\u002Fcorporate-tax.md","Corporate tax in the United States",[111,470,471,472,112],"C corporations","Holding companies","MNE groups",{"type":17,"value":474,"toc":546},[475,478,481,485,543],[20,476,477],{},"The federal U.S. corporate tax rate is 21%, but that number only tells part of the story. The effective burden can be higher once state taxes, apportionment rules and minimum-tax exposure are included.",[20,479,480],{},"Just as important, many businesses are not C corporations at all. Partnerships, most LLCs and S corporations are usually taxed at owner level, so entity choice changes the whole analysis.",[124,482,484],{"id":483},"federal-layers","Federal layers",[129,486,487,499],{},[132,488,489],{},[135,490,491,494,496],{},[138,492,493],{},"Layer",[138,495,143],{},[138,497,498],{},"Practical note",[148,500,501,511,522,533],{},[135,502,503,506,508],{},[153,504,505],{},"C corporation income tax",[153,507,286],{},[153,509,510],{},"Standard federal corporate rate",[135,512,513,516,519],{},[153,514,515],{},"CAMT",[153,517,518],{},"15%",[153,520,521],{},"Large corporations with average annual financial statement income above $1 billion",[135,523,524,527,530],{},[153,525,526],{},"Pass-through entities",[153,528,529],{},"Different regime",[153,531,532],{},"Usually taxed at owner level rather than entity level",[135,534,535,538,540],{},[153,536,537],{},"State tax",[153,539,298],{},[153,541,542],{},"May be income tax, franchise tax or another business levy",[20,544,545],{},"For a U.S. business, the right question is usually not \"what is the corporate tax rate?\" It is \"what is the combined federal, state and entity-level burden after all the rules are applied?\"",{"title":36,"searchDepth":37,"depth":37,"links":547},[548],{"id":483,"depth":37,"text":484},{"region":223,"currency":224,"taxTreaties":225,"euBlacklist":226,"fatfStatus":227},[551,554,557],{"question":552,"answer":553},"What is the corporate tax rate in the U.S.?","The federal C-corporation rate is 21%.",{"question":555,"answer":556},"Do LLCs pay U.S. corporate tax?","Usually not at the entity level. Most LLCs are taxed as pass-throughs unless they elect corporate treatment.",{"question":558,"answer":559},"Does the U.S. have a corporate minimum tax?","Yes. Large corporations can fall into the 15% corporate alternative minimum tax regime based on adjusted financial statement income.",[561,562,563,564],"The federal corporate income tax rate is 21% for C corporations. That is the headline rate, but it is not the whole story because state corporate income tax or franchise tax can still apply.","Many U.S. businesses are not taxed as C corporations. Partnerships, most LLCs and S corporations are generally pass-throughs, so the tax is paid at owner level rather than at the entity level.","Large corporations should also check the corporate alternative minimum tax. The IRS says CAMT is a 15% minimum tax on adjusted financial statement income and generally applies to large corporations with average annual financial statement income above $1 billion.","Deductions, depreciation, nexus, apportionment and state filing positions can change the effective rate materially.",{},"United States corporate tax guide for 2026. See the 21% federal rate, 15% CAMT, pass-through treatment, state corporate taxes and planning caveats.","U.S. corporate tax: 21% rate, CAMT and state taxes (2026)",[569,570,571,572,573,574,575],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Funited-states\u002Fcorporate-tax",[],[],{"title":468,"description":477},"country\u002Funited-states\u002Fcorporate-tax",[582,583,585,589],{"label":92,"value":286,"note":470},{"label":515,"value":518,"note":584},"Large corporations",{"label":586,"value":587,"note":588},"Pass-throughs","Different","LLCs and S corps",{"label":537,"value":298,"note":590},"Often added on top",[],[],[594,596,597,598],{"label":595,"value":286,"badge":304},"C corporation tax",{"label":515,"value":518},{"label":526,"value":587},{"label":537,"value":298},[],[601,602,603,604],"Do not assume every U.S. entity pays the 21% corporate rate. Entity classification is the first thing to check.","CAMT is a separate minimum-tax layer for large corporations, so a group can have more than one federal corporate tax exposure.","State corporate and franchise taxes can materially change the effective rate and the compliance burden.","International structures need transfer pricing, withholding tax and treaty checks, not just a headline rate.","VG-0G4YOT7918J7EzU9h5QILvDL2nBLBcZurVkXmvY0",{"id":607,"title":608,"bestFor":609,"body":611,"country":39,"countryFacts":699,"countrySlug":40,"description":615,"excerpt":43,"extension":44,"faqs":700,"flag":64,"heroImage":350,"howItWorks":710,"lastUpdated":242,"meta":715,"metaDescription":716,"metaTitle":717,"navigation":71,"otherTaxes":718,"pageType":369,"path":726,"relatedFormations":727,"relatedGuides":728,"seo":729,"stem":730,"summaryCards":731,"taxBracketSections":744,"taxBrackets":745,"taxRates":746,"taxSlug":258,"taxType":95,"visas":752,"watchOut":753,"__hash__":758},"taxes\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax.md","Capital gains tax in the United States",[112,111,324,610,113],"Family offices",{"type":17,"value":612,"toc":696},[613,616,619,623,693],[20,614,615],{},"The U.S. federal system rewards holding period. Short-term gains are usually taxed like wages, while long-term gains and qualified dividends can get preferential rates.",[20,617,618],{},"That preference is useful, but not absolute. High earners can pick up the 3.8% NIIT, and state tax can narrow the gap further.",[124,620,622],{"id":621},"federal-treatment","Federal treatment",[129,624,625,637],{},[132,626,627],{},[135,628,629,632,634],{},[138,630,631],{},"Asset or gain",[138,633,622],{},[138,635,636],{},"Notes",[148,638,639,650,660,671,682],{},[135,640,641,644,647],{},[153,642,643],{},"Long-term capital gains",[153,645,646],{},"0%, 15% or 20%",[153,648,649],{},"Preferential rate depends on taxable income",[135,651,652,655,657],{},[153,653,654],{},"Qualified dividends",[153,656,646],{},[153,658,659],{},"Same rate bands as long-term gains",[135,661,662,665,668],{},[153,663,664],{},"Short-term capital gains",[153,666,667],{},"Ordinary income rates",[153,669,670],{},"Usually taxed up to 37% federally",[135,672,673,676,679],{},[153,674,675],{},"Collectibles \u002F some QSBS gain",[153,677,678],{},"Up to 28%",[153,680,681],{},"Special rate group",[135,683,684,687,690],{},[153,685,686],{},"Investment income for high earners",[153,688,689],{},"+3.8% NIIT",[153,691,692],{},"Applies above statutory thresholds",[20,694,695],{},"If you are investing in U.S. stocks, funds or real estate, the tax result is usually driven by holding period, income level and state of residence rather than the asset label alone.",{"title":36,"searchDepth":37,"depth":37,"links":697},[698],{"id":621,"depth":37,"text":622},{"region":223,"currency":224,"taxTreaties":225,"euBlacklist":226,"fatfStatus":227},[701,704,707],{"question":702,"answer":703},"What is the capital gains tax rate in the U.S.?","Long-term gains are generally taxed at 0%, 15% or 20% federally. Short-term gains are taxed as ordinary income.",{"question":705,"answer":706},"Are dividends taxed like capital gains?","Qualified dividends usually are. They get the same 0%, 15% or 20% federal rate bands as long-term capital gains.",{"question":708,"answer":709},"Do states tax capital gains?","Often yes. Many states tax capital gains the same way they tax ordinary income, so the state layer can be as important as the federal one.",[711,712,713,714],"In the U.S., the key split is between short-term and long-term gains. Short-term gains are usually taxed as ordinary income, while long-term gains and qualified dividends can get lower federal rates.","The 3.8% net investment income tax can apply to interest, dividends, capital gains, rents and similar investment income once income crosses the statutory thresholds.","Not all gains fit the same bucket. Collectibles and some section 1202 qualified small-business stock gains can face up to a 28% federal rate, and some real-estate gains are governed by separate rules.","State treatment still matters. Many states tax gains like ordinary income, so the federal rate is often only the starting point.",{},"United States capital gains tax guide for 2026. See the 0%, 15% and 20% long-term rates, short-term ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. capital gains tax: long-term rates, qualified dividends and NIIT (2026)",[719,720,721,722,723,724,725],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax",[],[],{"title":608,"description":615},"country\u002Funited-states\u002Fcapital-gains-tax",[732,735,738,742],{"label":733,"value":289,"note":734},"Long-term gains","Federal preferential rates",{"label":736,"value":283,"note":737},"Short-term gains","Taxed as ordinary income",{"label":739,"value":740,"note":741},"NIIT","3.8%","High-income investors",{"label":654,"value":289,"note":743},"Same as long-term gains",[],[],[747,749,750,751],{"label":643,"value":289,"badge":748},"Preferential",{"label":664,"value":283},{"label":654,"value":289},{"label":739,"value":740},[],[754,755,756,757],"Short-term gains are ordinary income in disguise. Holding period is often the difference between a manageable bill and a high marginal rate.","Qualified dividends only get the lower rate if the holding-period and other IRS rules are met.","The 3.8% NIIT can sit on top of the capital gains rate for higher-income taxpayers.","State law can erase some of the federal advantage because many states do not give special capital-gains treatment.","8vu_NcSrvaw7gU38j3EKx4kTw_ES-k28BoVynmECZYM",{"id":760,"title":761,"bestFor":762,"body":763,"country":39,"countryFacts":835,"countrySlug":40,"description":767,"excerpt":43,"extension":44,"faqs":836,"flag":64,"heroImage":350,"howItWorks":846,"lastUpdated":242,"meta":851,"metaDescription":852,"metaTitle":853,"navigation":71,"otherTaxes":854,"pageType":369,"path":862,"relatedFormations":863,"relatedGuides":864,"seo":865,"stem":866,"summaryCards":867,"taxBracketSections":876,"taxBrackets":877,"taxRates":878,"taxSlug":265,"taxType":264,"visas":883,"watchOut":884,"__hash__":889},"taxes\u002Fcountry\u002Funited-states\u002Fdividend-tax.md","Dividend tax in the United States",[112,111,324,113,610],{"type":17,"value":764,"toc":832},[765,768,771,775,829],[20,766,767],{},"Dividend tax in the U.S. is really a two-bucket system: qualified dividends get preferred treatment, and ordinary dividends do not.",[20,769,770],{},"That sounds simple until you add the holding-period test, the NIIT layer and state tax. Then the real answer becomes very taxpayer-specific.",[124,772,774],{"id":773},"dividend-types","Dividend types",[129,776,777,788],{},[132,778,779],{},[135,780,781,784,786],{},[138,782,783],{},"Dividend type",[138,785,622],{},[138,787,636],{},[148,789,790,800,810,820],{},[135,791,792,795,797],{},[153,793,794],{},"Qualified dividend",[153,796,646],{},[153,798,799],{},"Same bands as long-term capital gains",[135,801,802,805,807],{},[153,803,804],{},"Ordinary dividend",[153,806,667],{},[153,808,809],{},"Taxed like regular income",[135,811,812,815,817],{},[153,813,814],{},"High-income investment income",[153,816,689],{},[153,818,819],{},"Can sit on top of either dividend type",[135,821,822,824,826],{},[153,823,537],{},[153,825,298],{},[153,827,828],{},"Often taxes dividends as ordinary income",[20,830,831],{},"If you hold dividend-paying U.S. stocks, the practical goal is usually not just to earn yield. It is to understand how much of that yield survives after federal, state and withholding taxes.",{"title":36,"searchDepth":37,"depth":37,"links":833},[834],{"id":773,"depth":37,"text":774},{"region":223,"currency":224,"taxTreaties":225,"euBlacklist":226,"fatfStatus":227},[837,840,843],{"question":838,"answer":839},"Are U.S. dividends taxed at 15%?","Sometimes, but not always. Qualified dividends can be taxed at 0%, 15% or 20% federally depending on taxable income.",{"question":841,"answer":842},"What is an ordinary dividend?","It is a dividend taxed as ordinary income rather than at the preferential qualified-dividend rate.",{"question":844,"answer":845},"Do states tax dividends?","Often yes. Many states tax dividends as ordinary income, so the state layer can matter as much as the federal one.",[847,848,849,850],"The most important distinction is between qualified and ordinary dividends. Qualified dividends can get the same federal rate bands as long-term capital gains, while ordinary dividends are taxed as ordinary income.","The IRS also requires a holding period and other qualification rules before a dividend is treated as qualified. If those rules are not met, the dividend is ordinary even if it came from a blue-chip stock.","High-income taxpayers can also owe the 3.8% net investment income tax on dividends.","Foreign dividend planning is separate from U.S. dividend tax. Withholding abroad, treaty relief and the U.S. taxpayer's residence status all matter.",{},"United States dividend tax guide for 2026. See the 0% to 20% qualified dividend rates, ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. dividend tax: qualified dividends, ordinary dividends and NIIT (2026)",[855,856,857,858,859,860,861],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Funited-states\u002Fdividend-tax",[],[],{"title":761,"description":767},"country\u002Funited-states\u002Fdividend-tax",[868,870,873,874],{"label":654,"value":289,"note":869},"Preferential federal rates",{"label":871,"value":283,"note":872},"Ordinary dividends","Taxed as income",{"label":739,"value":740,"note":741},{"label":537,"value":298,"note":875},"Often applies too",[],[],[879,880,881,882],{"label":654,"value":289,"badge":748},{"label":871,"value":283},{"label":739,"value":740},{"label":537,"value":298},[],[885,886,887,888],"\"Qualified\" is a technical term. A dividend can look normal but still fail the holding-period test.","Ordinary dividends are not always \"bad\". They are simply taxed under the ordinary income rules.","State tax can still apply even when the federal dividend rate is favorable.","Foreign withholding can reduce the cash you receive before the U.S. tax question is even asked.","WDishuVmKWzAFuPBu5PRXdKGZ9H1xWqEYah3SOqIerA",{"id":891,"title":892,"bestFor":893,"body":895,"country":39,"countryFacts":971,"countrySlug":40,"description":899,"excerpt":43,"extension":44,"faqs":972,"flag":64,"heroImage":350,"howItWorks":982,"lastUpdated":242,"meta":987,"metaDescription":988,"metaTitle":989,"navigation":71,"otherTaxes":990,"pageType":369,"path":998,"relatedFormations":999,"relatedGuides":1000,"seo":1001,"stem":1002,"summaryCards":1003,"taxBracketSections":1011,"taxBrackets":1012,"taxRates":1013,"taxSlug":251,"taxType":187,"visas":1018,"watchOut":1019,"__hash__":1024},"taxes\u002Fcountry\u002Funited-states\u002Fwealth-tax.md","Wealth tax in the United States",[112,610,324,113,894],"Property owners",{"type":17,"value":896,"toc":968},[897,900,903,907,965],[20,898,899],{},"The U.S. does not levy a federal wealth tax. That is the clean answer, and it is why people looking for a recurring balance-sheet tax often focus instead on property tax and estate planning.",[20,901,902],{},"The catch is that \"no wealth tax\" does not mean \"no tax on assets.\" Property tax is local, and large transfers can still face estate and gift tax.",[124,904,906],{"id":905},"ownership-taxes","Ownership taxes",[129,908,909,920],{},[132,910,911],{},[135,912,913,915,917],{},[138,914,140],{},[138,916,143],{},[138,918,919],{},"State\u002Flocal angle",[148,921,922,933,944,955],{},[135,923,924,927,930],{},[153,925,926],{},"Net wealth tax",[153,928,929],{},"None",[153,931,932],{},"No broad federal wealth tax exists",[135,934,935,938,941],{},[153,936,937],{},"Property tax",[153,939,940],{},"None federally",[153,942,943],{},"Local property tax is the recurring ownership tax",[135,945,946,949,952],{},[153,947,948],{},"Estate \u002F gift tax",[153,950,951],{},"Applies to large transfers",[153,953,954],{},"Some states add transfer taxes",[135,956,957,960,962],{},[153,958,959],{},"State asset taxes",[153,961,298],{},[153,963,964],{},"Rules differ by state and locality",[20,966,967],{},"For most people, the real planning question is not whether the U.S. has a wealth tax. It is which taxes apply to the assets they actually own.",{"title":36,"searchDepth":37,"depth":37,"links":969},[970],{"id":905,"depth":37,"text":906},{"region":223,"currency":224,"taxTreaties":225,"euBlacklist":226,"fatfStatus":227},[973,976,979],{"question":974,"answer":975},"Does the U.S. have a wealth tax?","No federal net wealth tax. Property tax and transfer taxes are the main ownership-related taxes to check.",{"question":977,"answer":978},"Is property tax the same as wealth tax?","No. Property tax is a local tax on real estate, while a wealth tax would be a recurring tax on net assets more broadly.",{"question":980,"answer":981},"What should high-net-worth families check first?","Property tax, estate and gift tax exposure, state transfer taxes, trust structure and residency.",[983,984,985,986],"The U.S. does not have a federal net wealth tax. There is no annual federal tax on a person's total assets just because they own them.","Property tax is the practical substitute people usually feel first. Real estate is taxed locally, so the real burden depends on the state, county and city.","The federal wealth-transfer system still matters. Large estates and lifetime gifts can face federal estate and gift tax, and some states add their own transfer taxes.","For investors and families with significant assets, the planning work is usually about property tax, estate tax, trust design and residency, not a federal balance-sheet levy.",{},"United States wealth tax guide. See why there is no federal net wealth tax, how property tax works, and why estate and gift taxes still matter.","U.S. wealth tax: no federal net wealth tax, but property and estate taxes matter",[991,992,993,994,995,996,997],{"title":155,"slug":248,"icon":249},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Funited-states\u002Fwealth-tax",[],[],{"title":892,"description":899},"country\u002Funited-states\u002Fwealth-tax",[1004,1005,1007,1008],{"label":187,"value":296,"note":190},{"label":937,"value":298,"note":1006},"Local ownership tax",{"label":292,"value":293,"note":294},{"label":1009,"value":293,"note":1010},"Gift tax","Lifetime transfers",[],[],[1014,1015,1016,1017],{"label":926,"value":296},{"label":937,"value":298},{"label":292,"value":293},{"label":1009,"value":293},[],[1020,1021,1022,1023],"No federal wealth tax does not mean no ownership tax. Property tax is often the recurring cost that matters most.","Estate and gift tax can still hit very large transfers even though there is no annual wealth tax.","State property tax, state transfer taxes and local assessments can be significant.","Trust and residency planning matter more than most people expect when assets are large or spread across states.","SClNl7gG_PVRzpcKxklGi0KoMMr09c7K9S07918LrBE",{"id":1026,"title":1027,"bestFor":1028,"body":1031,"country":39,"countryFacts":1105,"countrySlug":40,"description":1035,"excerpt":43,"extension":44,"faqs":1106,"flag":64,"heroImage":350,"howItWorks":1116,"lastUpdated":242,"meta":1121,"metaDescription":1122,"metaTitle":1123,"navigation":71,"otherTaxes":1124,"pageType":369,"path":1132,"relatedFormations":1133,"relatedGuides":1134,"seo":1135,"stem":1136,"summaryCards":1137,"taxBracketSections":1146,"taxBrackets":1147,"taxRates":1148,"taxSlug":255,"taxType":254,"visas":1156,"watchOut":1157,"__hash__":1162},"taxes\u002Fcountry\u002Funited-states\u002Finheritance-tax.md","Inheritance tax in the United States",[1029,610,324,113,1030],"Families","Estate planners",{"type":17,"value":1032,"toc":1102},[1033,1036,1039,1043,1099],[20,1034,1035],{},"The U.S. answer is simple at the headline level: there is no federal inheritance tax.",[20,1037,1038],{},"The real planning question is what happens instead. The federal estate-and-gift system can still bite, and some states add their own estate or inheritance taxes.",[124,1040,1042],{"id":1041},"transfer-taxes","Transfer taxes",[129,1044,1045,1056],{},[132,1046,1047],{},[135,1048,1049,1052,1054],{},[138,1050,1051],{},"Transfer type",[138,1053,143],{},[138,1055,636],{},[148,1057,1058,1069,1079,1089],{},[135,1059,1060,1063,1066],{},[153,1061,1062],{},"Inheritance received by heir",[153,1064,1065],{},"No federal inheritance tax",[153,1067,1068],{},"State rules may still apply",[135,1070,1071,1074,1076],{},[153,1072,1073],{},"Estate at death",[153,1075,293],{},[153,1077,1078],{},"Applies above the basic exclusion",[135,1080,1081,1084,1086],{},[153,1082,1083],{},"Lifetime gifts",[153,1085,293],{},[153,1087,1088],{},"Annual exclusion can help for smaller gifts",[135,1090,1091,1094,1096],{},[153,1092,1093],{},"State transfer taxes",[153,1095,298],{},[153,1097,1098],{},"Check the decedent's state and asset location",[20,1100,1101],{},"If the estate is large or the family has assets in multiple states, the tax answer is usually more about transfer-tax design than about inheritance tax alone.",{"title":36,"searchDepth":37,"depth":37,"links":1103},[1104],{"id":1041,"depth":37,"text":1042},{"region":223,"currency":224,"taxTreaties":225,"euBlacklist":226,"fatfStatus":227},[1107,1110,1113],{"question":1108,"answer":1109},"Does the U.S. have an inheritance tax?","No federal inheritance tax. The federal system uses estate and gift taxes instead.",{"question":1111,"answer":1112},"How much can you inherit tax-free?","It depends on the size of the estate, the transfer structure and the state involved. The federal basic exclusion amount is $15 million in 2026.",{"question":1114,"answer":1115},"Do states tax inheritances?","Some do. State estate or inheritance taxes can apply even when there is no federal inheritance tax.",[1117,1118,1119,1120],"The U.S. does not levy a federal inheritance tax. Heirs generally do not pay a federal tax just because they received an inheritance.","Instead, the federal system uses estate tax and gift tax. In 2026, the basic exclusion amount is $15 million, and transfers above that level can face estate tax up to 40%.","The annual gift exclusion is $19,000 per donee in 2026. That does not eliminate estate planning, but it does make smaller lifetime gifts easier to manage.","Some states add estate or inheritance taxes, so the answer can change depending on where the decedent lived or where the assets are located.",{},"United States inheritance tax guide for 2026. See the no federal inheritance tax rule, estate tax up to 40%, gift tax rules, the $15 million exclusion and state tax notes.","U.S. inheritance tax: no federal inheritance tax, but estate and gift tax still matter (2026)",[1125,1126,1127,1128,1129,1130,1131],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Funited-states\u002Finheritance-tax",[],[],{"title":1027,"description":1035},"country\u002Funited-states\u002Finheritance-tax",[1138,1139,1140,1142],{"label":254,"value":296,"note":1065},{"label":292,"value":293,"note":294},{"label":1009,"value":293,"note":1141},"Annual exclusion applies",{"label":1143,"value":1144,"note":1145},"Basic exclusion","$15,000,000","2026 federal amount",[],[],[1149,1151,1153,1155],{"label":1150,"value":296},"Federal inheritance tax",{"label":1152,"value":293},"Federal estate tax",{"label":1154,"value":293},"Federal gift tax",{"label":1143,"value":1144},[],[1158,1159,1160,1161],"Heirs may not owe federal inheritance tax, but the estate itself can still face federal estate tax.","The state layer matters. Some states have their own estate or inheritance taxes.","Gift-tax planning and estate-tax planning are linked in the U.S., so lifetime gifts cannot be reviewed in isolation.","Non-U.S. assets and non-U.S. heirs can add extra treaty and reporting issues.","oWPQkK5oTpgXqnSOMS5Go8Y7ku5wneWzNapXaWLDlik",{"index":1164,"details":1247},{"id":1165,"title":1166,"bestFor":1167,"body":1170,"country":41,"countryFacts":1177,"countrySlug":42,"description":1174,"excerpt":43,"extension":44,"faqs":1181,"flag":65,"heroImage":43,"howItWorks":1191,"lastUpdated":242,"meta":1194,"metaDescription":1195,"metaTitle":1196,"navigation":71,"otherTaxes":1197,"pageType":275,"path":1206,"relatedFormations":1207,"relatedGuides":1211,"seo":1216,"stem":1217,"summaryCards":1218,"taxBracketSections":1229,"taxBrackets":1230,"taxRates":1231,"taxSlug":43,"taxType":43,"visas":1241,"watchOut":1242,"__hash__":1246},"taxes\u002Fcountry\u002Fhong-kong\u002Findex.md","Taxes in Hong Kong",[1168,324,112,1169,471],"Remote founders","Digital nomads",{"type":17,"value":1171,"toc":1175},[1172],[20,1173,1174],{},"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":36,"searchDepth":37,"depth":37,"links":1176},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":226,"fatfStatus":227},"Asia","HKD","57 CDTAs",[1182,1185,1188],{"question":1183,"answer":1184},"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":1186,"answer":1187},"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":1189,"answer":1190},"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.",[1192,1193],"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)",[1198,1199,1200,1201,1202,1203,1204,1205],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Fhong-kong",[1208],{"title":1209,"path":1210,"flag":65},"Hong Kong Limited","\u002Fformation\u002Fhong-kong-limited",[1212],{"title":1213,"path":1214,"description":1215},"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":1166,"description":1174},"country\u002Fhong-kong\u002Findex",[1219,1222,1224,1227],{"label":155,"value":1220,"note":1221},"2% - 17%","Salaries tax",{"label":187,"value":296,"note":1223},"No net wealth tax",{"label":92,"value":1225,"note":1226},"8.25% \u002F 16.5%","Two-tier profits tax",{"label":95,"value":296,"note":1228},"No CGT on capital assets",[],[],[1232,1233,1235,1238,1239,1240],{"label":1221,"value":1220,"badge":451},{"label":51,"value":1234},"15% \u002F 16%",{"label":1236,"value":1237},"Foreign-sourced income","0% \u002F source-based",{"label":95,"value":296},{"label":264,"value":296},{"label":101,"value":296},[],[1243,1244,1245],"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":1248,"corporate-tax":1338,"capital-gains-tax":1414,"dividend-tax":1485,"wealth-tax":1552,"inheritance-tax":1618},{"id":1249,"title":1250,"bestFor":1251,"body":1253,"country":41,"countryFacts":1260,"countrySlug":42,"description":1257,"excerpt":43,"extension":44,"faqs":1261,"flag":65,"heroImage":1271,"howItWorks":1272,"lastUpdated":242,"meta":1275,"metaDescription":1276,"metaTitle":1277,"navigation":71,"otherTaxes":1278,"pageType":369,"path":1286,"relatedFormations":1287,"relatedGuides":1289,"seo":1290,"stem":1291,"summaryCards":1292,"taxBracketSections":1306,"taxBrackets":1307,"taxRates":1322,"taxSlug":248,"taxType":155,"visas":1332,"watchOut":1333,"__hash__":1337},"taxes\u002Fcountry\u002Fhong-kong\u002Fincome-tax.md","Income tax in Hong Kong",[1168,324,112,1169,1252],"Crypto holders",{"type":17,"value":1254,"toc":1258},[1255],[20,1256,1257],{},"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":36,"searchDepth":37,"depth":37,"links":1259},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":226,"fatfStatus":227},[1262,1265,1268],{"question":1263,"answer":1264},"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":1266,"answer":1267},"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":1269,"answer":1270},"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",[1273,1274],"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)",[1279,1280,1281,1282,1283,1284,1285],{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Fhong-kong\u002Fincome-tax",[1288],{"title":1209,"path":1210,"flag":65},[],{"title":1250,"description":1257},"country\u002Fhong-kong\u002Fincome-tax",[1293,1294,1298,1302],{"label":88,"value":1220,"note":1221},{"label":1295,"value":1296,"note":1297},"Highest bracket tax","17%","Progressive rate top band",{"label":1299,"value":1300,"note":1301},"Employee MPF","5%","Capped by income band",{"label":1303,"value":1304,"note":1305},"Tax return","Yes","BIR60 annual return",[],[1308,1312,1315,1317,1320],{"band":1309,"rate":1310,"note":1311},"HKD 0 - 50,000","2%","2025\u002F26 progressive salaries tax band",{"band":1313,"rate":1314,"note":1311},"HKD 50,001 - 100,000","6%",{"band":1316,"rate":395,"note":1311},"HKD 100,001 - 150,000",{"band":1318,"rate":1319,"note":1311},"HKD 150,001 - 200,000","14%",{"band":1321,"rate":1296,"note":1311},"Over HKD 200,000",[1323,1324,1325,1327,1328,1330],{"label":1221,"value":1220,"badge":451},{"label":51,"value":1234},{"label":1326,"value":1237},"Foreign-sourced salary",{"label":1299,"value":1300},{"label":1329,"value":1300},"Employer MPF",{"label":1331,"value":1220},"Tax on wages",[],[1334,1335,1336],"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":1339,"title":1340,"bestFor":1341,"body":1344,"country":41,"countryFacts":1351,"countrySlug":42,"description":1348,"excerpt":43,"extension":44,"faqs":1352,"flag":65,"heroImage":43,"howItWorks":1362,"lastUpdated":242,"meta":1365,"metaDescription":1366,"metaTitle":1367,"navigation":71,"otherTaxes":1368,"pageType":369,"path":1376,"relatedFormations":1377,"relatedGuides":1379,"seo":1380,"stem":1381,"summaryCards":1382,"taxBracketSections":1393,"taxBrackets":1394,"taxRates":1395,"taxSlug":261,"taxType":92,"visas":1408,"watchOut":1409,"__hash__":1413},"taxes\u002Fcountry\u002Fhong-kong\u002Fcorporate-tax.md","Corporate tax in Hong Kong",[1168,471,112,1342,1343],"Regional operators","SaaS businesses",{"type":17,"value":1345,"toc":1349},[1346],[20,1347,1348],{},"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":36,"searchDepth":37,"depth":37,"links":1350},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":226,"fatfStatus":227},[1353,1356,1359],{"question":1354,"answer":1355},"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":1357,"answer":1358},"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":1360,"answer":1361},"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.",[1363,1364],"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)",[1369,1370,1371,1372,1373,1374,1375],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Fhong-kong\u002Fcorporate-tax",[1378],{"title":1209,"path":1210,"flag":65},[],{"title":1340,"description":1348},"country\u002Fhong-kong\u002Fcorporate-tax",[1383,1384,1387,1390],{"label":92,"value":1225,"note":1226},{"label":1385,"value":296,"note":1386},"Offshore profits","Source-based exemption",{"label":1388,"value":518,"note":1389},"DMTT for large MNEs","EUR 750m+ groups",{"label":1391,"value":296,"note":1392},"Withholding tax","No dividend WHT",[],[],[1396,1399,1402,1403,1405,1407],{"label":1397,"value":1225,"badge":1398},"Corporate profits tax","Two-tier",{"label":1400,"value":1401},"Standard company tax","16.5%",{"label":1385,"value":296},{"label":1404,"value":518},"DMTT for in-scope MNEs",{"label":1406,"value":296},"Dividend withholding tax",{"label":101,"value":296},[],[1410,1411,1412],"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":1415,"title":1416,"bestFor":1417,"body":1419,"country":41,"countryFacts":1426,"countrySlug":42,"description":1423,"excerpt":43,"extension":44,"faqs":1427,"flag":65,"heroImage":43,"howItWorks":1437,"lastUpdated":242,"meta":1440,"metaDescription":1441,"metaTitle":1442,"navigation":71,"otherTaxes":1443,"pageType":369,"path":1451,"relatedFormations":1452,"relatedGuides":1454,"seo":1455,"stem":1456,"summaryCards":1457,"taxBracketSections":1468,"taxBrackets":1469,"taxRates":1470,"taxSlug":258,"taxType":95,"visas":1479,"watchOut":1480,"__hash__":1484},"taxes\u002Fcountry\u002Fhong-kong\u002Fcapital-gains-tax.md","Capital gains tax in Hong Kong",[112,1252,1418,324,610],"Traders",{"type":17,"value":1420,"toc":1424},[1421],[20,1422,1423],{},"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":36,"searchDepth":37,"depth":37,"links":1425},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":226,"fatfStatus":227},[1428,1431,1434],{"question":1429,"answer":1430},"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":1432,"answer":1433},"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":1435,"answer":1436},"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.",[1438,1439],"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)",[1444,1445,1446,1447,1448,1449,1450],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Fhong-kong\u002Fcapital-gains-tax",[1453],{"title":1209,"path":1210,"flag":65},[],{"title":1416,"description":1423},"country\u002Fhong-kong\u002Fcapital-gains-tax",[1458,1460,1462,1465],{"label":95,"value":296,"note":1459},"No personal CGT",{"label":1461,"value":296,"note":1459},"Crypto gains tax",{"label":1463,"value":296,"note":1464},"Share gains tax","Capital gains only",{"label":1466,"value":296,"note":1467},"Property gains tax","Stamp duty may apply",[],[],[1471,1473,1475,1477],{"label":95,"value":296,"badge":1472},"Zero",{"label":1474,"value":296},"Crypto capital gains tax",{"label":1476,"value":296},"Shares and securities gains",{"label":1478,"value":296},"Real estate gains",[],[1481,1482,1483],"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":1486,"title":1487,"bestFor":1488,"body":1489,"country":41,"countryFacts":1496,"countrySlug":42,"description":1493,"excerpt":43,"extension":44,"faqs":1497,"flag":65,"heroImage":43,"howItWorks":1507,"lastUpdated":242,"meta":1510,"metaDescription":1511,"metaTitle":1512,"navigation":71,"otherTaxes":1513,"pageType":369,"path":1521,"relatedFormations":1522,"relatedGuides":1524,"seo":1525,"stem":1526,"summaryCards":1527,"taxBracketSections":1538,"taxBrackets":1539,"taxRates":1540,"taxSlug":265,"taxType":264,"visas":1546,"watchOut":1547,"__hash__":1551},"taxes\u002Fcountry\u002Fhong-kong\u002Fdividend-tax.md","Dividend tax in Hong Kong",[112,471,1168,324,610],{"type":17,"value":1490,"toc":1494},[1491],[20,1492,1493],{},"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":36,"searchDepth":37,"depth":37,"links":1495},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":226,"fatfStatus":227},[1498,1501,1504],{"question":1499,"answer":1500},"Does Hong Kong tax dividends?","Generally no. Hong Kong does not tax dividends received by individuals under a separate dividend tax regime.",{"question":1502,"answer":1503},"Does Hong Kong have dividend withholding tax?","No. Hong Kong generally does not levy dividend withholding tax on company distributions.",{"question":1505,"answer":1506},"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.",[1508,1509],"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)",[1514,1515,1516,1517,1518,1519,1520],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Fhong-kong\u002Fdividend-tax",[1523],{"title":1209,"path":1210,"flag":65},[],{"title":1487,"description":1493},"country\u002Fhong-kong\u002Fdividend-tax",[1528,1529,1532,1535],{"label":264,"value":296,"note":1392},{"label":1530,"value":296,"note":1531},"Dividend WHT","Hong Kong source",{"label":1533,"value":296,"note":1534},"Foreign dividends","Not taxed as dividends",{"label":1303,"value":1536,"note":1537},"No separate","No dividend return",[],[],[1541,1542,1544],{"label":1406,"value":296,"badge":1472},{"label":1543,"value":296},"Domestic dividend tax",{"label":1545,"value":296},"Foreign dividend tax",[],[1548,1549,1550],"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":1553,"title":1554,"bestFor":1555,"body":1556,"country":41,"countryFacts":1563,"countrySlug":42,"description":1560,"excerpt":43,"extension":44,"faqs":1564,"flag":65,"heroImage":43,"howItWorks":1574,"lastUpdated":242,"meta":1577,"metaDescription":1578,"metaTitle":1579,"navigation":71,"otherTaxes":1580,"pageType":369,"path":1588,"relatedFormations":1589,"relatedGuides":1591,"seo":1592,"stem":1593,"summaryCards":1594,"taxBracketSections":1605,"taxBrackets":1606,"taxRates":1607,"taxSlug":251,"taxType":187,"visas":1612,"watchOut":1613,"__hash__":1617},"taxes\u002Fcountry\u002Fhong-kong\u002Fwealth-tax.md","Wealth tax in Hong Kong",[112,324,610,1252,1168],{"type":17,"value":1557,"toc":1561},[1558],[20,1559,1560],{},"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":36,"searchDepth":37,"depth":37,"links":1562},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":226,"fatfStatus":227},[1565,1568,1571],{"question":1566,"answer":1567},"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":1569,"answer":1570},"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":1572,"answer":1573},"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.",[1575,1576],"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)",[1581,1582,1583,1584,1585,1586,1587],{"title":155,"slug":248,"icon":249},{"title":254,"slug":255,"icon":256},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Fhong-kong\u002Fwealth-tax",[1590],{"title":1209,"path":1210,"flag":65},[],{"title":1554,"description":1560},"country\u002Fhong-kong\u002Fwealth-tax",[1595,1596,1599,1602],{"label":187,"value":296,"note":1223},{"label":1597,"value":296,"note":1598},"Net worth tax","No annual tax",{"label":1600,"value":296,"note":1601},"Asset tax","No broad levy",{"label":1603,"value":226,"note":1604},"Annual filing","No wealth return",[],[],[1608,1609,1610],{"label":926,"value":296,"badge":1472},{"label":1597,"value":296},{"label":1611,"value":296},"Annual asset tax",[],[1614,1615,1616],"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":1619,"title":1620,"bestFor":1621,"body":1622,"country":41,"countryFacts":1629,"countrySlug":42,"description":1626,"excerpt":43,"extension":44,"faqs":1630,"flag":65,"heroImage":43,"howItWorks":1640,"lastUpdated":242,"meta":1643,"metaDescription":1644,"metaTitle":1645,"navigation":71,"otherTaxes":1646,"pageType":369,"path":1654,"relatedFormations":1655,"relatedGuides":1657,"seo":1658,"stem":1659,"summaryCards":1660,"taxBracketSections":1670,"taxBrackets":1671,"taxRates":1672,"taxSlug":255,"taxType":254,"visas":1677,"watchOut":1678,"__hash__":1682},"taxes\u002Fcountry\u002Fhong-kong\u002Finheritance-tax.md","Inheritance tax in Hong Kong",[112,610,324,113,1168],{"type":17,"value":1623,"toc":1627},[1624],[20,1625,1626],{},"Hong Kong does not impose a death tax. The practical issue is estate administration, not inheritance tax.",{"title":36,"searchDepth":37,"depth":37,"links":1628},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":226,"fatfStatus":227},[1631,1634,1637],{"question":1632,"answer":1633},"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":1635,"answer":1636},"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":1638,"answer":1639},"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.",[1641,1642],"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)",[1647,1648,1649,1650,1651,1652,1653],{"title":155,"slug":248,"icon":249},{"title":187,"slug":251,"icon":252},{"title":95,"slug":258,"icon":259},{"title":92,"slug":261,"icon":262},{"title":264,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},"\u002Fcountry\u002Fhong-kong\u002Finheritance-tax",[1656],{"title":1209,"path":1210,"flag":65},[],{"title":1620,"description":1626},"country\u002Fhong-kong\u002Finheritance-tax",[1661,1663,1665,1667],{"label":254,"value":296,"note":1662},"No estate duty",{"label":292,"value":296,"note":1664},"No estate levy",{"label":1009,"value":296,"note":1666},"No gift tax",{"label":1668,"value":296,"note":1669},"Probate tax","No death tax",[],[],[1673,1674,1675,1676],{"label":254,"value":296,"badge":1472},{"label":292,"value":296},{"label":1009,"value":296},{"label":1668,"value":296},[],[1679,1680,1681],"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",1788594215484]