Corporate income tax (CIT) - statutory and targeted small business in Hong Kong
Hong Kong: Corporate income tax (CIT) - statutory and targeted small business was 16.5 Percentage of taxable income in 2026. ▬ Flat
Latest (2026)
16.5 Percentage of taxable income
Change on year
unchanged
World rank
94th
of 128 countries
All-time high
17.5 Percentage of taxable income
in 2003
All-time low
16 Percentage of taxable income
in 2000
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Hong Kong, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Hong Kong is 16.5 Percentage of taxable income, measured in 2026.
The figure is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Hong Kong peaked at 17.5 Percentage of taxable income in 2003 and was at its lowest, 16 Percentage of taxable income, in 2000.
That places Hong Kong 94th out of 128 countries with data for 2026, putting it in the middle of the range.
Corporate income tax (CIT) - statutory and targeted small business in Hong Kong, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 16 Percentage of taxable income | — |
| 2001 | 16 Percentage of taxable income | +0.0% |
| 2002 | 16 Percentage of taxable income | +0.0% |
| 2003 | 17.5 Percentage of taxable income | +9.4% |
| 2004 | 17.5 Percentage of taxable income | +0.0% |
| 2005 | 17.5 Percentage of taxable income | +0.0% |
| 2006 | 17.5 Percentage of taxable income | +0.0% |
| 2007 | 17.5 Percentage of taxable income | +0.0% |
| 2008 | 16.5 Percentage of taxable income | -5.7% |
| 2009 | 16.5 Percentage of taxable income | +0.0% |
| 2010 | 16.5 Percentage of taxable income | +0.0% |
| 2011 | 16.5 Percentage of taxable income | +0.0% |
| 2012 | 16.5 Percentage of taxable income | +0.0% |
| 2013 | 16.5 Percentage of taxable income | +0.0% |
| 2014 | 16.5 Percentage of taxable income | +0.0% |
| 2015 | 16.5 Percentage of taxable income | +0.0% |
| 2016 | 16.5 Percentage of taxable income | +0.0% |
| 2017 | 16.5 Percentage of taxable income | +0.0% |
| 2018 | 16.5 Percentage of taxable income | +0.0% |
| 2019 | 16.5 Percentage of taxable income | +0.0% |
| 2020 | 16.5 Percentage of taxable income | +0.0% |
| 2021 | 16.5 Percentage of taxable income | +0.0% |
| 2022 | 16.5 Percentage of taxable income | +0.0% |
| 2023 | 16.5 Percentage of taxable income | +0.0% |
| 2024 | 16.5 Percentage of taxable income | +0.0% |
| 2025 | 16.5 Percentage of taxable income | +0.0% |
| 2026 | 16.5 Percentage of taxable income | +0.0% |
Hong Kong compared with similar countries
- Hong Kong's 16.5 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 77% of the median. (60 countries reporting)
- Hong Kong's 16.5 Percentage of taxable income is below the median for East Asia & Pacific, which is 25 Percentage of taxable income, 66% of the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 16.85 Percentage of taxable income | 16 Percentage of taxable income | 17.5 Percentage of taxable income | 10 |
| 2010s | 16.5 Percentage of taxable income | 16.5 Percentage of taxable income | 16.5 Percentage of taxable income | 10 |
| 2020s | 16.5 Percentage of taxable income | 16.5 Percentage of taxable income | 16.5 Percentage of taxable income | 7 |
Countries ranked near Hong Kong
- 93 Singapore 17 Percentage of taxable income compare
- 95 Romania 16 Percentage of taxable income compare
- 96 Albania 15 Percentage of taxable income compare
- 96 Curaçao 15 Percentage of taxable income compare
- 96 Mauritius 15 Percentage of taxable income compare
- 96 Gibraltar 15 Percentage of taxable income compare
- 96 Montenegro 15 Percentage of taxable income compare
- 96 Oman 15 Percentage of taxable income compare
- 96 Serbia 15 Percentage of taxable income compare
- 96 Uzbekistan 15 Percentage of taxable income compare
- 96 Georgia 15 Percentage of taxable income compare
- 96 Kuwait 15 Percentage of taxable income compare
- 96 Maldives 15 Percentage of taxable income compare
More economy & growth data for Hong Kong
- Foreign direct investment, net outflows (BoP, current US$), gaps 80.54 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.1972 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 10,704 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 125.82 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 3.14 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.3081 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 16,722 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 0.3594 % change on previous year (2023)
- Total reserves (includes gold, current US$), per unit of GDP 1.12 includes gold, current US$ per US$ of GDP (2023)
- Total reserves (includes gold, current US$), per capita 56,469 includes gold, current US$ per person (2023)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Hong Kong?
- Corporate income tax (cit) - statutory and targeted small business in Hong Kong was 16.5 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Hong Kong?
- The highest recorded value was 17.5 Percentage of taxable income in 2003.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Hong Kong?
- The lowest recorded value was 16 Percentage of taxable income in 2000.
- How does Hong Kong rank for corporate income tax (cit) - statutory and targeted small business?
- Hong Kong ranks 94th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Hong Kong?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- Where does this Hong Kong data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.