Hong Kong
Special Administrative Region · common law · free port
Two-tier profits tax from 8.25 per cent and strictly territorial taxation. A free port without customs duties, the deepest capital market in Asia, direct access to mainland China.
The country
A Special Administrative Region of the People’s Republic of China with its own legal system, 7.5 million people.
Hong Kong dollar pegged to the US dollar. English common law, independent courts.
English as official and business language.
Tax and obligations
- Profits tax of 8.25 per cent on the first two million Hong Kong dollars, 16.5 per cent above that.
- Strictly territorial: only Hong Kong-sourced profits are taxed.
- No VAT, no capital gains tax, no withholding tax on dividends.
- A Hong Kong-based Company Secretary is mandatory.
Registers and transparency
The Companies Registry records directors and members and is publicly searchable. A register of significant controllers is kept at the company and must be produced on demand, but is not public.
Company forms
Private Limited Company · Public Limited · Branch · Representative office · Partnership
What you need to know
Every company needs AUDITED annual accounts — even a dormant one. That puts the running cost above the cost of forming it, and it is the point where Hong Kong structures surprise people in year two. If you want to avoid that, Singapore is the better choice: more expensive to form, cheaper to run.
Our product for this jurisdiction
Hong Kong Limited
€4,450
Fixed price, first-year government fees included, one point of contact through to incorporation.
See scope and price