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LOW,
               SIMPLE TAX

               Our low, simple and stable tax regime
               is unbeatable. We have introduced
               a two-tier profits tax rate to make
               the regime even more attractive and
               competitive. The tax rate for the first
               HK$2 million of profits has been
               lowered to 8.25% since April 2018,
               while the remainder will be taxed at
               the current rate of 16.5%.
               Under the Mainland and Hong Kong
               Closer Economic Partnership
               Arrangement (CEPA) and other policies,
               Hong Kong enjoys preferential
               treatment to trade and business in
               the vast Mainland market.

               Hong Kong’s central business district.

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