Inheritance tax in Hong Kong 2026

Hong Kong abolished estate duty for deaths on or after 11 February 2006, and no gift tax ever existed — 0% on everything passing by death or gift.

With no capital gains tax either, the only transfer cost is stamp duty when Hong Kong property or shares formally change hands.

At a glance

top rate: 0%
entry band: 0%
tax year basis: Not applicable
filing deadline: None
residency basis: No inheritance or gift taxes for anyone, on any assets
regime flag: No wealth tax; rates (occupation charges) are the recurring property cost

Rate	Base	Applies to
0%	—	All estates — duty abolished for deaths from 11 February 2006
0%	—	All lifetime gifts
Stamp duty	Transaction value	Formal transfers of Hong Kong stock and immovable property, including some gifts

Nothing to trigger — no estate, inheritance or gift taxes exist.

Identical: Hong Kong assets pass to foreign heirs at 0%, though the heir's home country may tax the inheritance.

Property occupation attracts quarterly government rates based on estimated rental value — an ownership cost, not a transfer tax.
Stamp duty on gifted property or shares follows the ordinary transfer rules.
Estate planning in Hong Kong is about succession law and cross-border exposure, not local tax.
Combined with 0% capital gains and dividends, Hong Kong remains one of the cleanest wealth-transfer jurisdictions anywhere.

Does Hong Kong have inheritance tax?

No — estate duty was abolished for deaths from 11 February 2006, and there has never been a gift tax: 0% across the board.

Is anything due when heirs receive Hong Kong property?

No tax on the inheritance itself — 0%; stamp duty can apply when title formally transfers, as with any conveyance.

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