Hong Kong Budget 2026 – Key tax proposals

The Budget includes an enhancement of tax incentives for funds and family offices by broadening the definition of “fund” and recognising digital assets, precious metals and certain commodities as eligible investments for tax concessions.

The Hong Kong Financial Secretary delivered the 2026-2027 budget on 25 February 2026. While the budget does not propose any changes to profits tax rates for 2026-2027, it does include proposals related to profits tax, salaries tax, and other taxes such as property tax, stamp duty, and hotel accommodation tax. Profits tax standard tax rate for corporations remains at 16.5 percent, and for unincorporated businesses at 15 percent; two-tiered profits tax rates regime continues, allowing qua...

Sign in below or register now to read the full article

Authors: Lewis Lu

Published Date: 27 February 2026