Double Tax Treaties in Hong Kong

Hong Kong’s international policy

Hong Kong has been concluding double taxation agreements since 1998 and now has a wide network of them. Also refered to as tax treaties, the purpose of these agreements is to avoid double taxation and fiscal evasion. This way, the cooperation between Hong Kong and various other countries benefits from a transparent tax law enforcement.

Hong Kong has a very attractive and low taxation regime and this is why foreign business owners who want to have access to the large Asian market choose to open companies here. With the help of our Hong Kong law firm, you can make the most out of the business incentives and taxation benefits for your company. Knowing all about the double taxation agreements can help you avoid unnecessary payments.

Comprehensive double taxation agreements in Hong Kong

The DTAs in Hong Kong, or the Comprehensive Double Taxation Agreements/Arrangements have been concluded with a number of jurisdictions. These treaties only influence Hong Kong residents and resident companies and those of the other jurisdiction with which the agreement is concluded. 

The first comprehensive agreement with a foreign country was signed with Belgium (2003, in force 2004; the Mainland arrangement dates from 1998), while the one with Austria entered into force on January 1 2011. As of October 2026, Hong Kong has signed comprehensive agreements with 60 jurisdictions (51 in force), including: Austria, Belgium, Brunei, Canada, the Czech Republic, France, Guernsey, Hungary, Indonesia, Ireland, Italy, Japan, Jersey, Korea, Kuwait, Liechtenstein, Luxembourg, Mainland China, Malaysia, Malta, Mexico, the Netherlands, Portugal, Qatar, South Africa, Spain, Switzerland, Thailand, the United Arab Emirates, the United Kingdom, Vietnam and Russia.

Some double taxation agreements have also been signed for aviation and shipping income. Our Hong Kong lawyers can offer you complete information about these types of agreements and about import and export activities in Hong Kong.

Advantages for companies in Hong Kong

The purpose of the double tax agreements is to avoid double taxation for companies that operate both in Hong Kong and in another jurisdiction with which the agreement was signed. The agreements reduce or eliminate certain taxes and also allow for taxing rights between the two jurisdictions for certain categories of income. The DTAs also serve legislative purposes for resolving claims about the legal status of a taxpayer and the source of income.

The double taxation agreements between Hong Kong and other countries also boost investment trade and the movement of workforce. For more information about investing in Hong Kong, please do not hesitate to contact our lawyers in Hong Kong.