International Tax Planning
Hong Kong

A serious low-tax base for international entrepreneurs.

Hong Kong combines a territorial tax system, world-class banking, English common-law foundations and direct access to one of Asia's most important financial centres.

Discuss Hong Kong
JurisdictionHong Kong
Hong Kong flag
Top Standard Salaries Tax Rate 16%
Tax SystemTerritorial
Permanent Residence7 Years
Corporate Tax8.25% / 16.5%
CurrencyHKD
Private Client Advisory

Residency, company structure, banking and tax planning considered together.

HONG KONG
Hong Kong at a Glance

The essentials, before the detail.

01Salaries Tax2%–17%

Progressive rates, with a standard-rate calculation that caps effective exposure.

02Capital Gains0%

No general capital gains tax for individuals.

03Dividends0%

No general tax on dividends received by individuals.

04Profits Tax8.25% / 16.5%

Two-tier corporate profits tax, with potential offshore treatment where supportable.

Why Hong Kong

Low tax without the feel of an offshore jurisdiction.

Hong Kong is not a classic offshore tax haven. It is a major onshore financial centre with a territorial tax system, deep banking infrastructure and a sophisticated regulatory framework.

For founders and investors who want a credible Asian base, that distinction can matter. Banking, counterparties, investors and service providers generally treat Hong Kong very differently from a small offshore company jurisdiction.

01
Territorial Tax System

Foreign-source income can be treated differently from locally derived income, making source analysis central to the structure.

02
World-Class Banking

Hong Kong offers access to major international banks, private banking, family-office infrastructure and sophisticated financial services.

03
Asian Business Hub

Direct access to Mainland China, a major international airport and strong regional connectivity make Hong Kong a practical operating base.

Residency

Several routes, depending on your profile.

Hong Kong residency is not based on simply incorporating a company and depositing a nominal amount. The route must be supported by a genuine profile, business case, employment position or qualifying talent basis.

02
Talent & Employment

Employment & Talent Routes

Suitable for qualifying professionals, executives and high-value talent moving into Hong Kong.

RouteEmployment
RouteTop Talent
RequirementQualifying Profile
ProfileExecutives & Specialists
Relocation Process

From structure design to a genuine Hong Kong base.

The immigration application is only one part of the move. Banking, housing, management and tax residence should be planned together.

01
Planning Choose the correct route

Assess whether entrepreneur, employment or talent-based residence best fits the client's profile.

02
Structure Build the commercial basis

Where relevant, establish the company, funding, role, salary and operating substance supporting the application.

03
Immigration Complete the residence application

Prepare the supporting documentation and coordinate the immigration process.

04Relocation Establish the local footprint

Banking, housing, local management and day-to-day residency are then put in place.

Tax Position

The source of the income changes the answer.

Hong Kong's attraction is not that every form of income is automatically taxed at zero. The system is territorial, meaning the source and nature of the income matter.

Local business profits can fall within Hong Kong profits tax, while qualifying offshore profits may potentially receive offshore treatment where the factual position supports the claim.

Illustrative Tax Position
PersonalSalaries Tax
2%–17%
PersonalDividends
0%
PersonalCapital Gains
0%
CorporateLocal Profits
8.25% / 16.5%
CorporateOffshore Profits
Potentially 0%
Exact treatment depends on source, activity, management, substance, ownership and the facts of the individual case.
Example Structure

What this can look like in practice.

An illustrative setup for an internationally active entrepreneur genuinely relocating to Hong Kong.

01IndividualHong Kong Resident

Personal residence and day-to-day base established in Hong Kong.

02ManagementHong Kong Company

Local company used where it supports the actual business, management and banking requirements.

03InternationalGlobal Operations

Other operating companies or investments may remain outside Hong Kong where commercially and tax appropriate.

Illustrative only

The ownership, operating jurisdictions, income flows and management structure should be determined by the actual business model and the tax residence of the people involved.

Who Hong Kong Suits

Hong Kong works best for serious international operators.

01
International Founders

Entrepreneurs who want a credible Asian base with genuine banking, management and commercial substance.

02
Finance & Investment Professionals

Clients who benefit from proximity to private banking, funds, family offices and capital markets.

03
High-Earning Executives

Professionals seeking a globally connected base with comparatively low personal tax rates.

Important Considerations

The low-tax outcome comes with real-world trade-offs.

01Housing Cost & Space

Hong Kong is one of the world's most expensive property markets, and residential space is typically smaller than in many European or Gulf cities.

02Seven-Year Permanent Residence

Permanent residence is generally a long-term outcome rather than an immediate benefit, with the relevant clock running over seven years.

03Mandatory Annual Audit

Hong Kong companies generally face annual audit requirements, including smaller privately held companies.

04Family Planning

International schools can be expensive and places can be difficult to secure, so families may need to plan the move well in advance.

Why Global One

We structure the move, not just the visa.

A Hong Kong residence permit alone is not an international tax strategy. We assess your departure, personal tax position, company management, corporate structure, banking, source of income and long-term mobility together.

Where appropriate, we then coordinate implementation with the relevant local specialists and service providers.

Private Client Advisory

Is Hong Kong the right base for you?

We assess your current tax residence, business model, income, company structure and relocation goals before recommending whether Hong Kong actually makes sense.

Apply for a Consultation
Our Approach
01Profile Assessment
02Structure Design
03Relocation Execution
HONG KONG
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