Tax Rates of Profits Tax
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Here you can know more about the tax rates of profits tax for different years of assessment, including profits tax related to corporations, unincorporated businesses and non-resident entertainers and sportsmen.
Tax Rates Applicable to Corporations
| Year of Assessment | Tax Rate |
|---|---|
| 2008/09 onwards (Note) | 16.5% |
| 2003/04 to 2007/08 (Note) | 17.5% |
| 2002/03 | 16% |
(1) Per 2012-13 Budget, 75% of the 2011/12 profits tax will be waived subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
(2) 75% of the 2007/08 profits tax is waived subject to a ceiling of $25,000 per case.
Tax Rates Applicable to Unincorporated Businesses
| Year of Assessment | Tax Rate |
|---|---|
| 2008/09 onwards (Note) | 15% |
| 2004/05 to 2007/08 (Note) | 16% |
| 2003/04 | 15.5% |
| 2002/03 | 15% |
(1) Per 2012-13 Budget, 75% of the 2011/12 profits tax will be waived subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
(2) 75% of the 2007/08 profits tax is waived subject to a ceiling of $25,000 per case.
Retained Amount Applicable to Non-Resident Entertainers and Sportsmen
Below is the amount to be withheld by the Hong Kong payer for tax payment for performances.Performance procured directly with the non-resident entertainers or sportsmen
| Year of Assessment | Tax Rate | Amount to be Retained |
|---|---|---|
| 2008/09 onwards (Note) | 15% | 10% of gross amount payable |
| 2004/05 to 2007/08 (Note) | 16% | 10.67% of gross amount payable |
| 2003/04 | 15.5% | 10.33% of gross amount payable |
| 2002/03 | 15% | 10% of gross amount payable |
Performance procured through a non-resident agent who is an individual person or a partnership
| Year of Assessment | Tax Rate | Amount to be Retained |
|---|---|---|
| 2008/09 onwards (Note) | 15% | 10% of gross amount payable |
| 2004/05 to 2007/08 (Note) | 16% | 10.67% of gross amount payable |
| 2003/04 | 15.5% | 10.33% of gross amount payable |
| 2002/03 | 15% | 10% of gross amount payable |
Performance procured through a non-resident agent who is a corporate agent or a corporation
| Year of Assessment | Tax Rate | Amount to be Retained |
|---|---|---|
| 2008/09 onwards (Note) | 16.5% | 11% of gross amount payable |
| 2003/04 to 2007/08 (Note) | 17.5% | 11.67% of gross amount payable |
| 2002/03 | 16% | 10.67% of gross amount payable |
(1) Per 2012-13 Budget, 75% of the 2011/12 profits tax will be waived subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
(2) 75% of the 2007/08 profits tax is waived subject to a ceiling of $25,000 per case.
Last review date: February 2012
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http://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/profitsrates.htm
利得稅稅率
主要內容
以下是適用於法團及法團以外的業務，以及非居港的演藝人員和運動員演出者在不同課稅年度的利得稅稅率。
適用於法團的稅率
| 課稅年度 | 稅率 |
|---|---|
| 2008/09及其後 (註) | 16.5% |
| 2003/04 至 2007/08 (註) | 17.5% |
| 2002/03 | 16% |
(1) 根據2012-13年度財政預算案，2011/12年度利得稅稅款的75%可獲寬減，每宗個案以12,000元為上限。 (此建議須經立法程序才可實施)
(2) 2007/08年度利得稅稅款的75%可獲寬減，每宗個案以25,000元為上限。
適用於法團以外的業務的稅率
| 課稅年度 | 稅率 |
|---|---|
| 2008/09及其後 (註) | 15% |
| 2004/05 至 2007/08 (註) | 16% |
| 2003/04 | 15.5% |
| 2002/03 | 15% |
(1) 根據2012-13年度財政預算案，2011/12年度利得稅稅款的75%可獲寬減，每宗個案以12,000元為上限。 (此建議須經立法程序才可實施)
(2) 2007/08年度利得稅稅款的75%可獲寬減，每宗個案以25,000元為上限。
適用於非居港的演藝人員和運動員演出的扣存款項
香港付款人須為清繳非居港的演藝人員和運動員演出的稅款而扣存以下款項：直接安排演出
| 課稅年度 | 稅率 | 扣存款項 |
|---|---|---|
| 2008/09及其後 (註) | 15% | 總款額的10% |
| 2004/05 至 2007/08 (註) | 16% | 總款額的10.67% |
| 2003/04 | 15.5% | 總款額的10.33% |
| 2002/03 | 15% | 總款額的10% |
經非居港的代理人安排演出，而該代理人為個別人士或合夥人士
| 課稅年度 | 稅率 | 扣存款項 |
|---|---|---|
| 2008/09及其後 (註) | 15% | 總款額的10% |
| 2004/05 至2007/08 (註) | 16% | 總款額的10.67% |
| 2003/04 | 15.5% | 總款額的10.33% |
| 2002/03 | 15% | 總款額的10% |
經非居港的代理人安排演出，而該代理人為法團代理人或法團
| 課稅年度 | 稅率 | 扣存款項 |
|---|---|---|
| 2008/09及其後 (註) | 16.5% | 總款額的11% |
| 2003/04 至2007/08 (註) | 17.5% | 總款額的11.67% |
| 2002/03 | 16% | 總款額的10.67% |
(1) 根據2012-13年度財政預算案，2011/12年度利得稅稅款的75%可獲寬減，每宗個案以12,000元為上限。 (此建議須經立法程序才可實施)
(2) 2007/08年度利得稅稅款的75%可獲寬減，每宗個案以25,000元為上限。
覆檢日期：2012 年 2 月
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