Source-cited draft: vat / gst for Hong Kong (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Overview
Hong Kong has no value-added tax, goods and services tax, or general sales tax. There is therefore no VAT/GST registration, return filing, or reverse-charge mechanism. A limited number of indirect duties exist (e.g. stamp duty, excise duty on tobacco/liquor/fuel) but these are not consumption VAT.
VAT / GST / sales tax
None — Hong Kong does not impose any VAT, GST or general sales taxInland Revenue Ordinance (Cap. 112) — https://taxsummaries.pwc.com/hong-kong-sar/corporate/other-taxes
VAT registration threshold
Not applicable — no VAT/GST regime exists, so there is no registration threshold or VAT returnInland Revenue Ordinance (Cap. 112) — https://taxsummaries.pwc.com/hong-kong-sar/corporate/other-taxes
Reverse charge
Not applicable — there is no VAT/GST and therefore no reverse-charge mechanism on cross-border servicesInland Revenue Ordinance (Cap. 112)
Stamp duty (not VAT)
Stamp duty applies to transfers of HK stock (currently 0.1% per side on share transfers) and to certain property/lease instruments — this is a transaction duty, not a consumption VAT ((approx — confirm))Stamp Duty Ordinance (Cap. 117) — https://taxsummaries.pwc.com/hong-kong-sar/corporate/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Hong Kong computations in the OpenAccountants Tax Library.
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