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Hong Kong Salaries Tax – Retirement Benefit A recognized retirement scheme means: - a Mandatory Provident Fund scheme (“MPF scheme”) - a recognized occupational retirement sc...
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Hong Kong Salaries Tax – Self-Education Expenses Section 12(1)(e) of Hong Kong Inland Revenue Ordinance states that a person can get a deduction for Self-Education Expenses. In b...
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Hong Kong Salaries Tax – Share-based Benefits Share Option Share option is the right to acquire shares within a period of time in the future. If your employer granted share opti...
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Hong Kong Salaries Tax – List of Taxable Emoluments Salaries Tax is charged for each year of assessment on individuals in respect of income arising in or derived from Hong Kong w...
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Hong Kong Salaries Tax – Personal Assessment What is Personal Assessment? Under the Hong Kong Inland Revenue Ordinance, there are 3 types of direct taxes, namely, Salaries Tax, ...
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Hong Kong Offshore Income Concept (Corporation and Individual) Profits Tax Generally, a Hong Kong company is liable to only one kind of tax, i.e. Profits Tax. There is no Value A...
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Hong Kong Taxation System (Major Taxes in Hong Kong) Hong Kong Profits Tax (Corporate Income Tax) All corporations, partnerships, trustees and bodies of persons carrying on any t...
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Hong Kong Tax - Guideline Note on the Territorial Source Principle of Taxation Overview Hong Kong adopts a territorial source principle of taxation. Only profits which have a sou...
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Hong Kong Profits Tax – Basis Period for Assessment Basis period is either: the year ended 31 March during the relevant year; the year ended on that day in the relevant year if...
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Hong Kong Profits Tax Guide – Assessable Profits What are assessable profits? The assessable profits are the net profits (other than profits arising from the sale of capital asse...
