Hong Kong has a simple and predictable tax system, with amongst the lowest
rates of taxation in the world. There are no foreign exchange controls in
Hong Kong so that capital flows in and out of Hong Kong without
With low tax rate and sound financial regime, many of the world’s leading
financial institutions and multinational corporations set up their regional
headquarters in Hong Kong.
Hong Kong has also entered into a network double taxation agreement with
its trading partners to provide double taxation relief to investors and
Hong Kong companies. Further details can be found on the
Inland Revenue Department website.