Hong Kong proposes wider stamp duty relief and a concessionary tax rate as low as 5%
Topics Hong Kong
Hong Kong strengthens its position as Asia’s hub, with two more proposed changes:
- Wider stamp duty exemption for intra-group transfers: the association ownership threshold is reduced to 75%, and the exemption is extended to entities without issued share capital;
- Concessionary tax rate as low as 5%, for up to five years, for approved industries, such as advanced manufacturing, IT R&D, headquarters, supply chain and finance.
Links to the bill (stamp duty) and to the paper (concessionary rate) are below.
Sources
Stamp Duty (Amendment) (No. 3) Bill 2026, gazetted on 2 October 2026: https://www.legco.gov.hk/yr2026/english/bills/b202610023.pdf
"Preferential Policy Package to Attract Strategic Industries and Investments – Concessionary Tax Regime", presented to the Legislative Council (LegCo) for discussion on 5 October 2026: https://www.legco.gov.hk/yr2026/english/panels/fa/papers/fa20261005cb1-1126-4-e.pdf
This article is general information and does not constitute tax advice.
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