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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

Hong Kong · Income Tax

4 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.

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4 Guides
  • Hong Kong Corporate Income TaxSource-cited draft

    Source-cited draft: corporate income tax for Hong Kong (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

    0 accountants attest
  • Hong Kong Tax OverviewSource-cited draft

    Source-cited draft: tax overview for Hong Kong (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

    0 accountants attest
  • hk-salaries-taxSource-cited draft

    Use this skill whenever asked about Hong Kong salaries tax. Trigger on phrases like "Hong Kong tax", "salaries tax", "BIR60", "IRD", "net chargeable income", "standard rate", "progressive rate HK", "personal allowance Hong Kong", "provisional tax HK", "tax return Hong Kong", or any question about computing, filing, or planning salaries tax for an individual in Hong Kong. This skill covers progressive and standard rate calculations, allowances, deductions, provisional tax, and BIR60 filing. ALWAYS read this skill before advising on Hong Kong salaries tax.

    0 accountants attest
  • hong-kong-taxSource-cited draft

    Use this skill whenever asked about Hong Kong taxation, whether VAT/GST/sales tax exists in Hong Kong, or any question involving Hong Kong tax obligations. Trigger on phrases like "Hong Kong VAT", "Hong Kong GST", "Hong Kong sales tax", "Hong Kong tax", "profits tax", "salaries tax", "property tax Hong Kong", or any request involving HK tax compliance. This skill documents that Hong Kong has NO VAT, NO GST, and NO sales tax, and provides an overview of the simple territorial tax system (Profits Tax, Salaries Tax, Property Tax) for context. ALWAYS read this skill before answering any Hong Kong tax question.

    0 accountants attest