Hong Kong: Investment Offshore

• In Hong Kong there are no capital gains taxes, no withholding taxes, no sales taxes, no VAT, and no annual net worth taxes.
• Dividend income received by a Hong Kong parent company from either a resident or foreign subsidiary is not deemed income in the holding company's hands and is thus not subject to an assessment to profits tax.
• Profits remitted to a Hong Kong parent which represent the profitable disposal of its shareholding in a resident or non resident subsidiary are not assessed to tax in the territory.
• The profitable disposal by a Hong Kong entity of foreign real estate or of a company holding real estate is not assessed to tax in the territory.
• Rental income from foreign real estate is not assessable income in Hong Kong for profit tax purposes.
• Interest income received by a resident or non resident business entity on deposits lodged with a financial institution are exempt from profits tax.
• The following sources of trading income are exempted from profits tax
  • Interest received or capital gains made on the purchase, retention or sale of a Government bond issued under the Loans (Government Bonds) Ordinance;
  • Exchange fund debt instruments;
• Hong Kong dollar denominated multi–agency debt instruments;
• Specified investment schemes which comply with the requirements of a government supervisory authority are exempt from tax. Specified investment schemes include investments in unit trusts and mutual funds.
• Individuals in Hong Kong are taxed at up to 15% on employment income, but investment income or capital gains are not taxed.

- HONG KONG INVESTMENT FUNDS
- HONG KONG SECURITIES
- HONG KONG PENSION INVESTMENTS
- HONG KONG BANK DEPOSITS

For contact details for the providers of financial services in Hong Kong visit the Hong Kong Services Directory.