Hong Kong Capital Gains Tax
Detailed capital gains tax rates and rules for Hong Kong in 2026.
Capital GainsHKD
Hong Kong does not impose a capital gains tax. Gains from the disposal of capital assets, including shares, real estate, and other investments, are not subject to tax. However, if the Inland Revenue Department considers the gains to be trading profits (from a business of buying and selling assets), they may be assessed to profits tax at the standard rates. The distinction between capital and revenue nature is determined based on the 'badges of trade' analysis.
Standard Rate
0%
Exemptions
- All capital gains are exempt from tax in Hong Kong
- No tax on gains from the disposal of shares, property, or other capital assets
- Applies to both residents and non-residents
How Hong Kong Capital Gains compares
Hong Kong’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
Hong Kong
0%
Asia average
13.9%
Global average
13.8%
