Hong Kong SAR, Xina: Entorn econòmic
A property tax is charged annually to the owner of any land or buildings in Hong Kong at the standard rate of 15% on the net assessable value of such land or buildings (minus a statutory allowance of 20% on the net assessable value for repairs and maintenance). The government also levies indirect taxes as privately owned land in Hong Kong is normally held by way of a government lease: the rate is generally 3% of the rateable value of the property.
Under the Mandatory Provident Fund scheme, employers are required to make a mandatory contribution for their employees that is equal to 5% of their monthly income (the relevant minimum and maximum income levels are HKD 7,100 and HKD 30,000, respectively).
Hong Kong SAR, China | East Asia & Pacific | United States | Germany | |
Number of Payments of Taxes per Year | 3.0 | 23.4 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 34.5 | 195.1 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 21.9 | 33.8 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Salary Tax Income Base | Salary Tax Rates (2022/23) Maximum tax will be limited to tax at the standard rate of 15% on the net assessable income (after any business deductions) less concessionary deductions and charitable donations but without the deduction of personal allowances |
From HKD 0 to 50,000 | 2% |
From HKD 50,000 to 100,000 | 6% |
From HKD 100,000 to 150,000 | 10% |
From HKD 150,000 to 200,000 | 14% |
More than HKD 200,000 | 17% |
Property Tax on rental income | 15% on the net assessable value of such land or buildings (minus a statutory allowance of 20% on the net assessable value for repairs and maintenance) |
Several personal allowances are also available, including a basic allowance of HKD 132,000, an allowance of HKD 264,000 for married couples, HKD 240,000 for the first year of each child, plus HKD 120,000 for every following year, etc. For further information, consult the dedicated page on the website of the Hong Kong government, as well as the IRD website.
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Actualitzacions: April 2023