Hong Kong, Slovenia to negotiate for tax treaty
Hong Kong’s Inland Revenue Department announced that officials from Hong Kong and Slovenia will meet for the first round of negotiations on an income tax treaty from 26 to 30 January 2026. If an agreement is reached, it will prevent double
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Hong Kong: IRD releases Pillar 2 portal for filing top-up tax notification
The Hong Kong Inland Revenue Department (HKIRD) launched the first phase of its Pillar 2 Portal on 19 January 2026, enabling taxpayers to electronically file top-up tax notifications through the new system. The Pillar 2 Portal includes user
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Hong Kong secures interim qualified status under domestic Pillar 2 regime
The Hong Kong Inland Revenue Department (IRD) updated its guidance on the global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups on 8 January 2026. The updates indicate that Hong Kong has received transitional
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Turkey ratifies income tax treaty with Hong Kong
Turkey published Law No. 7569 in the Official Gazette on 26 December 2025, approving the ratification of its income tax treaty with Hong Kong. The treaty, signed on 24 September 2024, is the first income tax agreement between the two
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Hong Kong, Oman commence initial round of tax treaty talks
The Hong Kong Inland Revenue Department (IRD) has announced that officials from Hong Kong and Oman will meet for the first round of talks on an income tax treaty from 5 to 9 January 2026. If successfully concluded, this would mark the first tax
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Hong Kong: IRD updates FAQs on mainland China tax cooperation
The Hong Kong Inland Revenue Department has released updated and new FAQs on the 2006 income tax arrangement with Mainland China, including revisions related to the determination of individual residence. Updated questions Question 1: According
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Hong Kong: IRD extends 2024-25 lodgement tax return deadline ending January–March 2025
The Hong Kong Inland Revenue Department (IRD) released a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 19 December 2025 stating that the IRD recognises the genuine difficulties being
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Hong Kong: IRD adjusts interest on tax reserve certificates
The Hong Kong Inland Revenue Department (IRD) announced, on 24 December 2025, that starting from 5 January 2026, the new annual rate of interest payable on Tax Reserve Certificates will be 0.2417% against the current rate of 0.2583%, i.e. the new
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Hong Kong, Norway sign income tax treaty
Hong Kong’s Inland Revenue Department announced, on 16 December 2025, that Hong Kong and Norway had signed a comprehensive income tax treaty aimed at preventing double taxation and promoting cross-border investment. Under the agreement, the
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Hong Kong: IRD consults CARF adoption, CRS rules update
Hong Kong’s Inland Revenue Department (HKIRD) has launched a public consultation on 9 December 2025 on the implementation of the Crypto-Asset Reporting Framework (CARF) and amendments in relation to the Common Reporting Standard (CRS) promulgated
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Hong Kong: IRD revises eligible debt instruments for tax concessions
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
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Rwanda: Cabinet approves tax treaty with Hong Kong
Rwanda’s Cabinet has approved the ratification of the income tax treaty with Hong Kong on 28 November 2025. The treaty, signed on 9 October 2025, marks the first agreement of its kind between the two jurisdictions. The agreement aims to
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Hong Kong: IRD extends 2024/25 tax return filing deadline for year-ends January–March 2025
To assist businesses and practitioners with recent operational demands, through Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 21 November 2025, the Inland Revenue Department (IRD)
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Hong Kong: IRD mandates digital residency certificate for tax benefits under mainland China agreement
The Hong Kong Inland Revenue Department (IRD) has announced that, effective 10 November 2025, the Hong Kong Special Administrative Region will issue digital Certificates of Resident Status in place of paper certificates for tax benefits under the
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Hong Kong: IRD issues updated guidance on Pillar 2 e-filing requirements for in-scope group members
This update is particularly significant for Hong Kong's minimum tax framework, as mandatory e-filing will apply to years of assessment starting on or after 1 April 2025. Hong Kong’s Inland Revenue Department has released updated guidelines on
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Hong Kong, Rwanda sign income tax treaty
The agreement aims to prevent double taxation and foster economic cooperation between the two jurisdictions. Hong Kong and Rwanda signed an income tax treaty on 9 October 2025. The agreement aims to prevent double taxation and foster economic
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Hong Kong: IRD lowers interest on tax reserve certificates
The new rate will apply to all tax reserve certificates purchased on or after 6 October 2025. The Hong Kong Inland Revenue Department (IRD) announced on 3 October 2025 that starting from 6 October 2025, the new annual rate of interest payable
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Hong Kong: IRD extends filing deadline for 2024-25 profits tax returns
IRD extended the 2024/25 Profits Tax return filing deadline for ‘M’ code cases. The Hong Kong Inland Revenue Department (IRD) has announced on 2 October 2025 an extension for the lodgement of 2024/25 Profits Tax returns under the Block
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