Hong Kong SAR China
Cap. 112 sub. leg. DX
2 provisions
This Order declares that the Hong Kong–Türkiye tax agreement and protocol have been made and should take effect.
Act or statute Open & Chat
Esheria Regulatory Atlas
Tax law in Hong Kong SAR China
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
503 matching statutes
Hong Kong SAR China
Cap. 190 sub. leg. Q
1 provisions
This notification gives the Organization legal capacity, immunity, and several tax, customs, and communications-related exemptions.
Act or statute Open & ChatHong Kong SAR China
Cap. 190 sub. leg. G
1 provisions
The Organization and certain representatives and officials receive specified immunities, tax exemptions, and related privileges.
Act or statute Open & ChatHong Kong SAR China
Cap. 558 sub. leg. D
1 provisions
This Order gives the Bank for International Settlements and its Representative Office in Hong Kong legal personality, privileges, immunities, and several tax, customs, and communications exemptions, subject to listed exceptions.
Act or statute Open & ChatHong Kong SAR China
Cap. 557 sub. leg. E
1 provisions
This Order gives certain consular privileges and immunities in Hong Kong effect of law, including tax exemptions and jurisdictional immunities for specified Italian consular officials and posts.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. X
1 provisions
Some taxpayers for the 1997 tax year are exempt from paying 10% of their tax, with a special proportional rule for certain spouses who elected joint assessment under Part VII.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. AI
1 provisions
Certain taxpayers for the 2001 tax year are exempt from paying part of their tax, subject to a cap and special rules for some Part 7 cases.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DQ
4 provisions
This Order declares how the Multilateral Convention on BEPS-related tax treaty measures applies, including treaty changes, notifications, and reservations.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 - Inland Revenue Ordinance
52 provisions
This Ordinance sets up tax administration rules, makes officials keep tax matters secret, and allows property tax exemption for qualifying corporations.
Ordinance Open & ChatHong Kong SAR China
Cap. 140 - Air Passenger Departure Tax Ordinance
1 provisions
This Ordinance imposes an air passenger departure tax on passengers leaving Hong Kong by air and sets out collection, assessment, refunds, exemptions, offences, and enforcement powers.
Ordinance Open & ChatHong Kong SAR China
Cap. 112 sub. leg. BD
1 provisions
This provision declares that the Finland aircraft-operations double tax arrangements apply under section 49 and sets out how the agreement enters into force, is notified, and can be terminated.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DA
2 provisions
This provision sets out the Latvia–Hong Kong double tax agreement rules, including who is covered, key definitions, how relief and information exchange work, and some tax rate limits and exemptions.
Act or statute Open & ChatHong Kong SAR China
Cap. 4 sub. leg. A
30 provisions
These rules set how High Court proceedings are handled, including who they apply to, how the Court manages cases, and how time limits and non-compliance are dealt with.
Act or statute Open & ChatHong Kong SAR China
Cap. 336 sub. leg. H
20 provisions
These District Court Rules set procedure for civil cases, including how cases start, how documents are served, and how the Court manages proceedings.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DE
2 provisions
This Order gives effect to the Hong Kong–Finland tax agreement and its protocol, covering residents of either party and rules on double taxation, relief, information exchange, and dispute handling.
Act or statute Open & ChatHong Kong SAR China
Cap. 492 sub. leg. A
1 provisions
These Rules set procedures for wasted costs orders, appeals, taxation of costs, reviews, time limits, and fees.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. AP
1 provisions
This order declares that the listed Sri Lanka shipping and air transport tax arrangements were made to avoid double taxation and should take effect.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. AX
2 provisions
This provision declares the Thailand tax agreement arrangements and sets rules for exchanging tax information and resolving disputes between the competent authorities.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. DB
2 provisions
This order gives effect to the Hong Kong–Belarus tax agreement and sets rules on who it applies to, how certain income and gains are taxed, how double taxation is relieved, and how the two competent authorities exchange information.
Act or statute Open & ChatHong Kong SAR China
Cap. 112 sub. leg. BT
2 provisions
This order declares that the Hong Kong–France double tax arrangements in Articles 1 to 29 and the protocol have effect, and it sets out rules on taxing income and capital, including capped withholding taxes, tax credits, and a duty for the competent authorities to notify each other of major tax-law changes.
Act or statute Open & Chat