2023-11-28Hong Kong Profits Tax – Exempt Receipts/Profits
1. |
Dividends received from a corporation; |
2. |
Profits already assessed to Profits Tax in the name of other persons, such as partnership; |
3. |
Interest on:
|
4. |
Interest income and trading profits derived from long-term debt instruments; |
5. |
Interest, profits or gains from qualifying debt instruments (issued on or after 1 April 2018); |
6. |
Sums received or accrued in respect of a specified investment scheme by or to the person as:
|
1. |
A deposit with a financial institution (this exemption does not apply to the financial institution itself) |
2. |
Interest on and any profit made in respect of Renminbi sovereign bonds (starting from the year of assessment 2009/10) |
- https://www.ird.gov.hk/eng/tax/bus_pft.htm#a05