Moving to Hong Kong: taxes, residence and life
How to become tax resident in Hong Kong: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Hong Kong the top income tax rate is 16%, dividends are taxed at up to 0% and companies pay 16.5% corporate tax.
How to move and become tax resident
You can become tax resident in Hong Kong from arrival once you take up residence (Ordinarily resides in HK (habitual home, family) → TRC; else >180 days in year or >300 in 2 consecutive years). The typical route is New Capital Investment Entrant Scheme (HKD 30m): Net assets ≥HKD 30m for prior 6 months; invest HKD 27m in permissible assets (resi property ≤HKD 10m counted) + HKD 3m CIES portfolio There are 6 open residence programmes in Hong Kong — see the list below.
Living there
Hong Kong has a humid subtropical (dry winter) climate with winter highs around 18.7 °C and summer highs around 31.4 °C.
Key facts
| Top income tax | 16% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 16.5% |
| 税务居所 | 自抵达起 — Ordinarily resides in HK (habitual home, family) → TRC; else >180 days in year or >300 in 2 consecutive years |
| 您的路径 | New Capital Investment Entrant Scheme (HKD 30m) — Net assets ≥HKD 30m for prior 6 months; invest HKD 27m in permissible assets (resi property ≤HKD 10m counted) + HKD 3m CIES portfolio |
| 气候类型 | humid subtropical (dry winter) · 18.7° / 31.4° (Hong Kong) |
Residence programmes in Hong Kong
Active programmes
- New Capital Investment Entrant Scheme (New CIES) — 投资 CHF 3'078'000 · 2026-10
From 1 Nov 2026 financial assets must be acquired via designated accounts
- Top Talent Pass Scheme — 收入 / 年 CHF 256'500 · 2026-10
- Arrangement for Investment as Entrepreneurs (GEP – Investment) — entrepreneur · 2026-10
- Quality Migrant Admission Scheme (QMAS) — employment · 2026-10
- General Employment Policy (GEP – Professionals) — employment · 2026-10
- Dependant Visa — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Hong Kong to become tax resident?
自抵达起. Ordinarily resides in HK (habitual home, family) → TRC; else >180 days in year or >300 in 2 consecutive years Territorial: no tax on foreign income, dividends, capital gains; salaries tax only on HK employment
How much tax will I pay in Hong Kong?
In Hong Kong the top income tax rate is 16%, dividends are taxed at up to 0% and companies pay 16.5% corporate tax.
Which residence programmes does Hong Kong offer?
New Capital Investment Entrant Scheme (New CIES) (CHF 3'078'000); Top Talent Pass Scheme; Arrangement for Investment as Entrepreneurs (GEP – Investment); Quality Migrant Admission Scheme (QMAS); General Employment Policy (GEP – Professionals)
What is the usual way to move to Hong Kong?
New Capital Investment Entrant Scheme (HKD 30m). Net assets ≥HKD 30m for prior 6 months; invest HKD 27m in permissible assets (resi property ≤HKD 10m counted) + HKD 3m CIES portfolio
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · India · Indonesia
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.