Hong Kong

Tax residency in Hong Kong is generally triggered by physical presence exceeding 180 days in a calendar year. The country operates on a territorial basis: income sourced abroad is not subject to local income tax for residents, making it particularly attractive for individuals with cross-border income streams. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

Pure territorial taxation. No capital gains, VAT, or withholding taxes. Top salaries tax at 17%. Corporations pay 8.25% on first HKD 2M profits, 16.5% thereafter. Quality Migrant Admission Scheme.

The standard corporate income tax rate is 16.5%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Account opening in Hong Kong can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Hong Kong is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Hong Kong ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers an excellent proposition for founder / entrepreneur (score: 81/100). It offers a strong proposition for high net worth individual (score: 78/100).