Hong Kong does not impose any capital gain tax ("CGT") on individuals, making it one of the most favourite destinations for investors and high net-worth individuals. Capital Gain is not a chargeable income in Salaries Tax According to section 8(1) of the Inland Revenue Ordinance ("IRO&

Hong Kong is one of the renowned tax havens in the world, its tax rate on employment income ("Salaries tax") is very low. Considering all the deductions and allowances provided by the Inland Revenue Ordinance, the effective tax rate (ie. actual tax expense divided by the income) is

Unlike a comprehensive income tax regime in Europe and the US, in which income from whatever sources will be brought into charge of income tax, Hong Kong’s schedular income tax system only levies taxes on employment income under Salaries Tax ("薪俸稅"), business profits under Profits Tax ("