The QDIs listed generally include debt instruments issued by governments and financial institutions in the Asia-Pacific region.  

The Hong Kong Inland Revenue Department (IRD) released the updated lists of Qualifying Debt Instruments (QDIs) at the end of 30 September 2025, on 8 December 2025.

The lists include:

Qualifying Debt Instruments issued before 1 April 2018

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 QDIs listed generally include debt instruments issued by governments and financial institutions in the Asia-Pacific region.