Hong Kong’s foreign source income exemption regime for passive income effective 1 January 2023

Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Ordinance 2022

Hong Kong foreign source income exemption regime for passive income

excluded entity under the Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Bill 2022

specified foreign-sourced income under Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Ordinance 2022

applicable rate under the participation requirement


CH-019870 (Webpage Portal)
2022-12-30 (Published)
2022-12-30 (Updated)