Hong Kong Profits Tax Calculator 2026

Calculate your Hong Kong profits tax liability. Concessionary rate of 8.25% on the first HK$2,000,000 of assessable profits, and 16.5% on the remainder.

How Hong Kong Profits Tax works

Hong Kong imposes profits tax on corporations at 8.25% on the first HK$2,000,000 of assessable profits (concessionary rate) and 16.5% on profits above that threshold. Only profits sourced in Hong Kong are taxable. There is no capital gains tax, no withholding tax on dividends or interest, and no VAT — making Hong Kong one of the most business-friendly tax jurisdictions in the world.

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Hong Kong Profits Tax Calculator 2026 — 8.25%/16.5%

Calculate Hong Kong profits tax: 8.25% on first HK$2M, 16.5% above. Territorial tax system, no CGT, no withholding tax.

Hong Kong Profits Tax Rates

8.25% on first HK$2,000,000 of assessable profits (concessionary rate)

16.5% on profits exceeding HK$2,000,000 (standard rate)

Only profits sourced in Hong Kong are taxable. No tax on foreign-source income, no CGT, no withholding tax on dividends.

Assessable ProfitHK$5,000,000
Profits Tax PayableHK$660,000
Effective Tax Rate13.20%
Net Profit After TaxHK$4,340,000

Profit Breakdown

Tax at Different Profit Levels

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