Home / Insights / Members’ Publications

The New Foreign-sourced Income Exemption Regime in Hong Kong: What you need to know

Foreign-sourced Income Exemption Regime
January 2, 2023

Contributed by: Fiducia.

In a major change to Hong Kong’s tax regime, Hong Kong companies without substantial economic activities will need to pay tax on their passive income from 1st January 2023.

Contributed by:

Fiducia logo


10/F COFCO Tower
262 Gloucester Road
Hong Kong


Helen NS Wong
Tax Advisory Manager

Pierre Gargatte
Senior Engagement Manager

Get in touch

Type of enquiry

Follow us  on social media:

AGN International Ltd is a company limited by guarantee registered in England & Wales, number 3132548, registered office 3 More London Riverside, London SE1 2RE, United Kingdom.
AGN International Ltd (and its regional affiliates; together "AGN") is a not-for-profit worldwide membership association of separate and independent accounting and advisory businesses.
AGN does not provide services to the clients of its members, which are provided by Members alone.
AGN and its Members are not in partnership together, they are neither agents of nor obligate one another, and they are not responsible or liable for each other's services, actions or inactions.