Long Term Debt Instruments Eligible for Profits Tax Exemption The long term debt instruments are intended to be eligible for Profits Tax exemption in accordance with section 26A(1) of the Inland Revenue Ordinance as from the year of assessment 2003/04
Qualifying Debt Instruments issued on or after 1 April 2018 The debt instruments are intended to be eligible for Profits Tax exemption in accordance with section 14A(1B) of the Inland Revenue Ordinance as from the year of assessment 2018/19.
The Hong Kong Inland Revenue Department confirmed, in a circular letter on 14 July 2026, that the due date for 2025/26 Profits Tax returns with Accounting Date Code "D" (accounting dates from 1 to 31 December 2025) is extended from 17 August 2026 to
Hong Kong’s government has announced that Hong Kong and Nigeria signed an income tax treaty on 13 July 2026, marking Hong Kong's 59th CDTA and fourth in 2026. The treaty allocates taxing rights between the two jurisdictions and reduces
Hong Kong’s government has welcomed the Legislative Council's passage of the Stamp Duty (Amendment) (No. 2) Bill 2026 on 8 July 2026 to provide for the arrangement for the calculation and payment of stamp duty arising from transactions of
The Hong Kong Inland Revenue Department (IRD) has announced that Hong Kong and Morocco will conduct a second round of negotiations on an income tax treaty from 13 to 17 July 2026. If an agreement is reached, it will help prevent double taxation
The Hong Kong Inland Revenue Department (IRD) announced on 30 June 2026 that it has released updated lists of Qualifying Debt Instruments (QDIs) and sovereign bonds eligible for profits tax concessions or exemptions as of 31 March
The Hong Kong Inland Revenue Department (IRD) has published new guidance outlining the implementation of the Crypto-Asset Reporting Framework (CARF) in Hong Kong. This follows after the Hong Kong Inland Revenue Department announced that the
