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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Hong Kong: IRD updates guidance on global minimum and top-up taxes
IRD updated rules on global minimum and top-up taxes, introducing the Pillar 2 Portal and new group registration requirements. Hong Kong’s Inland Revenue Department released an updated guidance on the global minimum tax and Hong Kong’s
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Hong Kong: Chief Executive delivers 2025 policy address, includes tax incentives for strategic industries, and digital investments
The Hong Kong government plans to introduce legislative changes in early 2026 to enhance preferential tax regimes and attract more funds, family offices, and carried interest, reinforcing its role as a global financial hub. Hong Kong’s Chief
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Hong Kong: HKMA cuts interest rate to 4.50%
The Hong Kong Monetary Authority (HKMA) cut its base rate by 25 basis points to 4.50%, following the US Federal Reserve’s move. Hong Kong's central bank, the Hong Kong Monetary Authority (HKMA), has reduced its base interest rate by 25 basis
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Hong Kong: Government introduces regulatory framework for basketball betting
The new basketball betting legislation is based on the existing system for football betting and takes effect upon publication in the official gazette. The Hong Kong SAR (HKSAR) government enacted the Betting Duty (Amendment) Bill 2025 on 11
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Hong Kong, Jordan sign income tax treaty
The agreement addresses taxation matters between Hong Kong and Jordan, specifically covering Hong Kong's profits tax, salaries tax, and property tax, as well as Jordan's income tax. Hong Kong’s Inland Revenue Department announced, on 4
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Hong Kong: IRD revises eligible debt instruments list for profits tax relief
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
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Hong Kong, Cameroon reschedule first round of tax treaty negotiations
The first round of tax treaty negotiations will now take place from 18–22 August 2025. Hong Kong and Cameroon have rescheduled dates for the first round of negotiations for an income tax treaty. Negotiations will now be held from 18 to 22
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Hong Kong, Cameroon to start first round of tax treaty negotiations
Hong Kong and Cameroon will hold their first tax agreement negotiations from 11 to 15 August 2025. As per the Hong Kong Inland Revenue Department’s update on 4 August 2025, the initial negotiations for a tax agreement between Hong Kong and
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Hong Kong: IRD issues new FAQs on foreign income exemption rules
The FAQs provide detailed clarifications on the FSIE regime, covering definitions of covered income, economic substance, and participation requirements. The Hong Kong Inland Revenue Department (IRD) has released new FAQs on 24 July 2025,
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Hong Kong: IRD launches three new eTAX portals
The three new tax portals are expected to enhance the efficiency and user experience of electronic tax services in Hong Kong. The Hong Kong Inland Revenue Department announced on 22 July 2025 that it had launched three new tax portals under
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Hong Kong: IRD extends deadline for 2024-25 lodgement tax returns
Businesses with accounting year-ends between 1 December and 31 December 2024 now have an extended tax filing deadline of 29 August 2025. The Hong Kong Inland Revenue Department (IRD) has released a Circular Letter to Tax Representatives on the
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Hong Kong, Morocco end first round of tax treaty talks
Negotiations for the tax treaty began on 23 June 2025 and ended on 27 June 2025. Hong Kong and Morocco concluded the first round of negotiations of their first-ever income tax treaty on 27 May 2025. Negotiations for the tax treaty began on 23
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Hong Kong, Norway conclude income tax treaty talks
Hong Kong and Norway agreed to accelerate the signing of an income tax treaty. The Hong Kong government announced on 13 June 2025 that Hong Kong and Norway have reaffirmed their commitment to expediting the signing of an income tax
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Hong Kong releases illustrative examples for patent box regime
The patent box regime introduces a 5% concessionary tax rate, significantly lower than Hong Kong's standard 16.5% profits tax rate. The Hong Kong Inland Revenue Department (IRD) has released illustrative examples for the patent box regime. The
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Hong Kong, Morocco to start tax treaty negotiations
Hong Kong and Morocco will hold their first income tax treaty negotiations from 23 to 27 May 2025. The Hong Kong Inland Revenue Department (IRD) has announced that Hong Kong and Morocco will hold their first round of income tax treaty
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Hong Kong announces 2024-25 property tax obligations for owners
Hong Kong property owners with taxable rental income must inform the Inland Revenue Department by 31 July 2025 if they don’t receive a tax return, or face penalties. The Hong Kong Inland Revenue Department has issued a notice on property tax
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Hong Kong passes law allowing company re-domiciliation
The inward re-domiciliation regime in Hong Kong was enacted on 23 May 2025, allowing non-Hong Kong companies to re-domicile while keeping their legal identity and business continuity. The Hong Kong company inward re-domiciliation regime became
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