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Hong Kong Tax Treaties

Hong Kong has approximately 45 comprehensive double taxation agreements in force. Given its territorial tax system, treaties primarily serve to reduce withholding taxes on cross-border payments and provide certainty on tax obligations. The Mainland China-Hong Kong arrangement is particularly significant given the close economic integration. Hong Kong has also signed Tax Information Exchange Agreements (TIEAs) with additional jurisdictions.

Treaty Network

45

Double taxation agreements

Treaty Partners

China (Mainland)JapanUnited KingdomFranceCanadaSouth KoreaIndiaIndonesiaMalaysiaThailand

Frequently Asked Questions