Hong Kong

Hong Kong


Located in the southern area of Mainland


One of the world's 5 biggest financial centers. Close to China market. Modern Finance and Company regulations. One of the important stock markets in Asia.


English, Chinese and Cantonese

Legal System

English common law
Hong Kong Company
Type  Limited Company
Name  End with "Limited"
Capital  No Min.
Share  No restriction on the type of the shares.
Share Index  Yes
Registered Agent  Yes
Registered Address  Yes
Public Disclosure  Yes
Min. Shareholder  At least one
Min. Director  At least one
Disclosure of Shareholder Yes
Disclosure of Director Yes
Trading restriction  No
Taxation   Income Tax rate is 16.5%; But it will be free tax if the income arisen from non-HK resource.
Financial Statement  Yes
Tax Returns  Yes
Account Filing  Yes
Audit Report  Yes 
Accounting  Yes
Incorporation Cost  USD1,300
Annual Fee  USD1,200


Tax Rate:%
 *Foot note 
Domestic Withholding Tax Rates for Hong Kong
Dividends: 0
Interest: 0
Royalties: 4.95/16.5 *


Treaty Partner Dividends * Interest * Royalties
Austria 0     0     3    
Belgium 0     0     4.95*
Brunei 0     0     4.95*
China 0     0     D    
France 0     0     4.95*
Hungary 0     0     4.95*
Ireland 0     0     3    
Japan 0     0     4.95*
Liechtenstein 0     0     3    
Luxembourg 0     0     3    
Netherlands 0     0     3    
New Zealand 0     0     4.95*
Thailand 0     0     4.95*
United Kingdom 0     0     3    
Vietnam 0     0     4.95*
Note 1:Royalty payments made to an unaffiliated nonresident for the use of intangibles in Hong Kong are deemed to be taxable in Hong Kong. The amount deemed taxable is 30% of the gross amount of the royalties paid, resulting in an effective rate of 4.95%. If the royalty is paid to an affiliated nonresident for the use of intangibles in Hong Kong, 100% of the royalty amount is deemed to be taxable, resulting in an effective rate of 16.5%.
Note 2:Hong Kong does not impose withholding tax on dividends and interest paid to a nonresident