List of Comprehensive Double Taxation Agreements (CDTA) signed between Hong Kong and other countries.
Comprehensive Double Taxation Agreements in Force
As of 27 February 2014, out of the 29 CDTAs, 28 of them are now in force:
Jurisdiction | Effective from (Year of assessment) | Withholding tax rate under CDTAs (Subject to certain conditions) | ||
Dividends | Interests | Royalties | ||
Austria | 2012/2013 | 0% / 10% | 0% | 3% |
Belgium | 2004/2005 | 0% / 5% / 15% | 0% / 10% | 5% |
Brunei* | 2011/2012 | 0% | 0% / 5% / 10% | 5% |
Canada | 2014/2015 | 5% / 15% | 10% | 10% |
China | 2007/2008 | 5% / 10% | 0% / 7% | 7% |
Czech Republic | 2013/2014 | 5% | 0% | 10% |
France | 2012/2013 | 10% | 0% / 10% | 10% |
Guernsey | 2014/2015 | 0% | 0% | 4% |
Hungary | 2012/2013 | 5% / 10% | 0% / 5% | 5% |
Indonesia | 2013/2014 | 5% / 10% | 0% / 10% | 5% |
Ireland | 2012/2013 | 0% | 0% / 10% | 3% |
Japan | 2012/2013 | 5% / 10% | 0% / 10% | 5% |
Jersey | 2014/2015 | 0% | 0% | 4% |
Kuwait | 2014/2015 | 0% / 5% / 5% | 5% | 5% |
Liechtenstein | 2012/2013 | 0% | 0% | 3% |
Luxembourg | 2008/2009 | 0% / 10% | 0% | 3% |
Malaysia* | 2013/2014 | 5% / 10% | 10% | 8% |
Malta | 2013/2014 | 0% | 0% | 3% |
Mexico | 2014/2015 | 0% | 4.9% / 10% | 10% |
Netherlands | 2012/2013 | 0% / 10% | 0% | 3% |
New Zealand | 2012/2013 | 0% / 5% / 15% | 0% / 10% | 5% |
Portugal | 2013/2014 | 5% / 10% | 0% / 10% | 5% |
Qatar | 2014/2015 | 0% | 0% | 5% |
Spain | 2013/2014 | 0% / 10% | 0% / 5% | 5% |
Switzerland | 2013/2014 | 0% / 10% | 0% | 3% |
Thailand | 2006/2007 | 10% | 0% / 10% / 15% | 5% / 10% / 15% |
UK | 2011/2012 | 0% / 15% | 0% | 3% |
Vietnam | 2010/2011 | 10% | 0% / 10% | 7% / 10% |
* Technical fees of 15% applies in Brunei and 5% in Malaysia
Comprehensive Double Taxation Agreements Pending Ratification Procedures
There is one CDTA subject to ratification procedures of Hong Kong and the treaty country:
Jurisdiction | Withholding tax rate under CDTAs (Subject to certain conditions) | ||
Dividends | Interests | Royalties | |
Italy | 10% | 12.5% | 15% |