Two-Tier Profits Tax Rates: How to Calculate and Save
4 min
陳梓燊 Tsz San Chan, ACA FCPA (practising)｜執業資深會計師
Hong Kong's two-tier profits tax: 8.25% on first $2 million profits, 16.5% on the rest. Use it right and save up to $165,000 annually!
常見問題
Q: What is the profits tax rate in Hong Kong?
A: Two-tier system: 8.25% on the first $2 million of profits, and 16.5% on profits exceeding $2 million.
Q: How much can the two-tier system save?
A: Up to $165,000 ($2,000,000 × (16.5% - 8.25%)).
Q: What if I have multiple companies?
A: Connected entities can only elect one company to enjoy the 8.25% rate. This must be declared on the tax return.
免責聲明：本文僅供參考，不構成法律或稅務建議。如有疑問，請諮詢專業人士。