• Profits Tax
• Salaries Tax
• Property Tax

Profits Tax
Profits tax is effective on all corporations, partnerships, trustees and bodies of persons running businesses, trades or has any similar aspects that arises profits in Hong Kong. Profits tax is currently at the rate of 16.5% and those other than corporations are taxed at the rate of 15%.

Individual Salaries Tax
Salaries tax is effective on those who receive income from an employment in Hong Kong. This includes wages, commissions, gratuities, bonuses, leave pay and pensions.

Types of Individual Salaries Tax

• Separate Assessment
• Joint Assessment
• Personal Assessment

Property Tax
Property tax is effective on rental income from lending or leasing any lands or buildings in Hong Kong. Property tax is charged at the net assessable value of the properties at the standard rate of 15%.