Investment tax calculator for Hong Kong

Hong Kong does not tax dividends, bank interest or capital gains of individuals. There is no withholding tax on dividends paid by Hong Kong companies, and you do not report this income in your tax return.

If you buy and sell so often that it looks like a business, the IRD can treat your profits as trading income. They then pay profits tax at 7.5 % on the first $2 million and 15 % above. For 2025/26 the tax is cut by up to $3,000.

When you trade Hong Kong stock, both buyer and seller pay stamp duty of 0.1 % of the value. Your broker collects it on each trade.

• You invest as a private individual. Dividends, interest and capital gains are not taxed in Hong Kong.
• Trading profits are profits the IRD treats as coming from a trade, for example frequent short-term dealing as a business. They are taxed at 7.5 % on the first $2 million and 15 % above. Personal assessment, which can lower this, is not calculated here.
• For 2025/26 the one-off reduction of up to $3,000 applies to profits tax. No reduction has been announced for 2026/27.
• Stamp duty is 0.1 % of the value of Hong Kong stock you buy and sell, rounded up to the next dollar for each side. We treat all purchases and all sales as one transaction each.
• Trading fees, the SFC levy and tax withheld abroad on foreign dividends are not included.

Are dividends taxed in Hong Kong?

No. Dividends from Hong Kong and foreign companies are not taxed for individuals. Foreign dividends may have tax withheld in the country they come from.

Do I pay tax on crypto or stock gains?

Not as a private investor. Gains are taxed only when the IRD considers you to be trading as a business, based on how often you trade, how long you hold and why you bought.

How much stamp duty do I pay on a $100,000 stock trade?

0.1 %, which is $100 for you and $100 for the other side of the trade.

Is bank interest taxed?

No. Interest on deposits with Hong Kong banks is not taxed for individuals, unless it is part of a business you run.

• www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm
• www.ird.gov.hk/eng/tax/bus_pft.htm
• www.ird.gov.hk/eng/tax/budget.htm
• www.ird.gov.hk/eng/ese/sd_comp/sdshare.htm