There is no VAT here
VAT & Indirect Tax in Hong Kong
Hong Kong has no VAT, no GST and no sales tax. That is genuinely true, and it is not the whole picture.
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Businesses arriving from the Gulf expect VAT registration, quarterly returns and digital records. Hong Kong has none of it. What it does have is stamp duty on certain transactions and excise on a small list of goods.
- No VAT registration to arrange, and we will say so
- Stamp duty flagged where a transaction triggers it
- Excise checked where you deal in dutiable goods
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
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Companies successfully established.
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What applies
Indirect taxes in Hong Kong
A short list, and most businesses meet only the first row.
| Item | Position |
|---|---|
| VAT or GST | None. There is no value added tax or goods and services tax. |
| Sales tax | None. |
| Stamp duty | Applies to certain transactions including share transfers and property. |
| Excise duty | Applies to a short list of dutiable commodities. |
| Customs duty | Hong Kong is a free port; general import duty does not apply. |
| Profits tax | The main business tax, covered separately. |
Hong Kong tax rules change. Your position is confirmed against current rules in writing, and where no obligation exists we say so rather than inventing one.
How it works
Establishing your position
Usually a short conversation with a short answer.
01
Confirm there is nothing to register
For most businesses the indirect tax position is simply that none applies, and we confirm that in writing.
02
Check the exceptions
Whether your transactions attract stamp duty, or whether you deal in dutiable commodities.
03
Keep it under review
If your business changes — share transfers, property, dutiable goods — the position is revisited.
- What you sell and to whom
- Whether you import or export goods
- Whether any goods are dutiable commodities
- Whether share transfers are planned
- Whether property will be acquired
- Whether leases will be granted or taken
- Existing registrations in other jurisdictions
- Expected transaction volumes
- Whether you sell digital services
- Customer locations
- Any prior indirect tax assessments elsewhere
- Group transactions involving Hong Kong
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Written confirmation of your indirect tax position
- Assessment of stamp duty exposure
- Check against dutiable commodities
- Guidance on share transfer stamping
- Position revisited when your business changes
- Co-ordination with profits tax filings
- Honest confirmation where nothing applies
- A named adviser who explains it
Not included, quoted separately
- Government duties and fees, paid at cost
- Stamp duty itself
- Excise duty itself
- Indirect tax in other jurisdictions
- Customs brokerage
- Formal tax opinions
- Representation in an enquiry
- Property conveyancing
Verify independently
Official Hong Kong authorities
We file directly with these bodies on your behalf.
Inland Revenue DepartmentImmigration DepartmentLabour DepartmentMandatory Provident Fund Schemes AuthorityCustoms and Excise DepartmentFood and Environmental Hygiene Department
Questions
Hong Kong indirect tax — FAQs
Is there really no VAT in Hong Kong?
Correct. There is no VAT, GST or sales tax. It removes an entire compliance layer compared with the Gulf or the UK.
So there is no indirect tax at all?
Not quite. Stamp duty applies to certain transactions such as share transfers and property, and excise applies to a short list of dutiable commodities.
Do I pay import duty?
Hong Kong is a free port and does not apply general import duty, though dutiable commodities are an exception.
Do I need to register for anything?
For indirect tax, generally nothing. Business Registration and profits tax are separate obligations and do apply.
What about selling digital services?
There is no Hong Kong VAT to account for, though customers’ own jurisdictions may impose obligations on you. That is a question for advisers there.
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