Hong Kong
Hong Kong is one of the world's most tax-attractive territories thanks to its strict territorial taxation, the absence of VAT and full exemption on capital gains. This Chinese special administrative region remains an essential financial hub in Asia despite recent political shifts. Low tax rates and administrative efficiency make it a top destination for international entrepreneurs.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 50 000 € | 2 % |
| 50 000 € → 100 000 € | 6 % |
| 100 000 € → 150 000 € | 10 % |
| 150 000 € → 200 000 € | 14 % |
| 200 000 € → unlimited | 17 % |
Corporate tax
16.5 %
Capital gains
0 %
VAT
0 %
Special regime : Taxation territoriale stricte
Hong Kong ne taxe que les revenus de source hongkongaise. Les revenus de source étrangere, dividendes, intérets et plus-values sont totalement exonérés. Il n'y a ni TVA, ni impot sur les plus-values, ni impot sur les successions.
Permanente (systeme par défaut)
Devenir résident fiscal à Hong Kong (contrat de travail, création d'entreprise ou investissement). Le contribuable choisit entre le bareme progressif et le taux standard de 15 %.
- 0 % d'impot sur les plus-values
- 0 % d'impot sur les dividendes et intérets de source étrangere
- 0 % de TVA
- Taux maximum de 15 % (standard rate) ou bareme progressif jusqu'à 17 %
Visa options
General Employment Policy (GEP)
skilled-workerDuration: 2 ans, puis 3 ans, puis 3 ans
Cost: 230 HKD (environ 27 EUR)
Requirements: Offre d'emploi d'une entreprise hongkongaise. Compétences spéciales ou expérience non disponible localement. Pas de salaire minimum fixé.
Investment Visa
entrepreneurDuration: 2 ans renouvelable
Cost: 230 HKD (environ 27 EUR)
Requirements: Business plan démontrant une contribution à l'économie de Hong Kong. Pas de montant d'investissement minimum fixe, mais un capital suffisant est requis.
Capital Investment Entrant Scheme (CIES)
investisseurDuration: 2 ans renouvelable, résidence permanente après 7 ans
Cost: 230 HKD (environ 27 EUR)
Requirements: Investissement de 30 millions HKD (environ 3,5 millions EUR) dans des actifs financiers éligibles à Hong Kong.
Living in Hong Kong
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
Hong Kong is one of the most expensive cities in the world, mainly due to rents. A single person should budget around €2,000/month excluding rent. Apartments are small and expensive. On the other hand, local food is affordable and public transport is excellent and cheap.
Settling in Hong Kong
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Settling in Hong Kong goes through a work contract (GEP), business setup (Investment Visa) or CIES for high investors. The process is fast and efficient. The city is cosmopolitan and English-speaking in business, easing professional integration. The housing market is extremely tight with small, expensive apartments. The international community is large with reputable English-speaking schools.
Hong Kong's public healthcare (Hospital Authority) is high-quality and very affordable, but waiting times are long for non-urgent consultations. The private sector is excellent but very expensive. Private health insurance costs €200-400/month. Hong Kong is a leading medical hub in Asia with international-grade hospitals.
Quality of life
Hong Kong offers a unique blend of Asian culture and Western influence. The city is safe, the transport system is one of the best in the world and internet is ultra-fast. The climate is subtropical with hot, humid summers. The international community is large with several international schools.
Pros and cons
Advantages
- Strict territorial taxation: 0% on foreign income
- 0% on capital gains, dividends and VAT
- Global financial hub with exceptional business environment
- Ultra-fast internet and top-tier infrastructure
Disadvantages
- Among the most expensive rents in the world (very small apartments)
- Political uncertainty linked to growing Beijing influence
- Hot and humid summer climate with typhoon risk
- Long-haul flights from Europe (12-13h)
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Hong Kong?
The top marginal income tax rate in Hong Kong is 17%. The corporate tax rate is 16.5%. A special regime exists: Taxation territoriale stricte.
What is the cost of living in Hong Kong?
The monthly cost of living for a single person in Hong Kong is approximately 2000 EUR (excluding rent). City center rent costs around 2200 EUR per month.
Is there a tax treaty between the United Kingdom and Hong Kong?
Check HMRC for the current status of the tax treaty between the United Kingdom and Hong Kong.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.