What tax does a Hong Kong company pay?

Profits tax is 8.25% on the first HK$2,000,000 of assessable profits and 16.5% on the rest (IRD, as of September 2026). Only profits arising in or derived from Hong Kong are taxed, so offshore profits are generally not taxed, even if remitted. Members of multinational groups also check the FSIE rules below, and the IRD decides each offshore claim on the facts.