Dividend tax in Hong Kong 2026

Dividends are simply outside the Hong Kong tax net: exempt from salaries tax, profits tax and everything else, with no withholding when companies pay them.

Interest is nearly as clean — individuals' bank deposit interest isn't taxed, and only business-related interest falls under profits tax.

At a glance

top rate: 0%
entry band: 0%
tax year basis: Not assessed
filing deadline: None
residency basis: Same for residents and non-residents
regime flag: No withholding tax on dividends or interest exists

Rates

How investment income is taxed (2026/27)

Rate	Base	Applies to
0%	—	Dividends — Hong Kong or foreign, exempt from all taxes
0%	—	Bank deposit interest of individuals
15%	Net profits	Interest and royalties earned within a business — profits tax
15%	80% of rent	Hong Kong property rental income — property tax

Residency

Residency trigger

Nothing to compute — dividend income never enters a Hong Kong return.

Non-resident treatment

Identical: 0%, with no withholding when dividends leave Hong Kong.

Notes

Foreign withholding on overseas dividends is the only cost — Hong Kong adds nothing and offers no refund mechanism.
Landlords can elect personal assessment to tax rents at progressive rates instead of the flat 15% property tax when that's cheaper.
Carried interest of qualifying fund employees is exempt from salaries tax since 2021.

FAQ

Are dividends taxed in Hong Kong?

No — 0% on local and foreign dividends alike, with no withholding tax anywhere in the system.

Is interest income taxed?

Not for individuals outside business — bank deposit interest is tax-free; only interest earned within a Hong Kong trade falls under the 15% profits tax.

Figures: tax year 2026/27 (April–March), compiled from public sources. Not tax advice.

See dividend tax in other countries

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