The QDIs listed are mainly composed of debt instruments issued by governments and financial institutions within the Asia-Pacific region, along with a limited number from other issuers.

The Hong Kong Inland Revenue Department (IRD) has released updated lists of Qualifying Debt Instruments (QDIs) as of 30 June 2025. The updated lists were released on 19 August 2025.

The listed QDIs primarily consist of debt instruments issued by governments and financial institutions across the Asia-Pacific region and a select few from other issuers.

The lists include:

The Hong Kong IRD’s last updated Qualifying Debt Instruments (QDIs) was released on 10 June 2025.