Hong Kong Wealth & Property Tax
Detailed wealth & property tax rates and rules for Hong Kong in 2026.
Wealth Tax
Hong Kong does not impose any wealth tax or net worth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Hong Kong abolished estate duty (inheritance tax) on February 11, 2006. There is no tax on inherited assets regardless of value.
Top Rate
0%
Property Tax
Property tax is levied at a flat rate of 15% on the net assessable value (80% of actual rental income) of land and buildings in Hong Kong. Owner-occupied properties are exempt from property tax but may be subject to rates (government rent). Stamp duty on property transfers ranges from HKD 100 to 4.25% of consideration depending on value. Special Stamp Duty (10-20%) applies to short-term residential resales.
How Hong Kong Wealth Tax compares
Hong Kong does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
