Effective tax rates for expenditure based tax incentives - Corporate in Hong Kong
Hong Kong: Effective tax rates for expenditure based tax incentives - Corporate was -8.91 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Hong Kong, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Hong Kong recorded -8.91 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the highest value across all 7 years on record.
The figure is unchanged over ten years.
That places Hong Kong 31st out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Hong Kong, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -8.91 Percentage of taxable income | — |
| 2020 | -8.91 Percentage of taxable income | -0.0% |
| 2021 | -8.91 Percentage of taxable income | -0.0% |
| 2022 | -8.91 Percentage of taxable income | -0.0% |
| 2023 | -8.91 Percentage of taxable income | -0.0% |
| 2024 | -8.91 Percentage of taxable income | -0.0% |
| 2025 | -8.91 Percentage of taxable income | -0.0% |
Hong Kong compared with similar countries
- Hong Kong's -8.91 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 1.1× the median. (40 countries reporting)
- Hong Kong's -8.91 Percentage of taxable income is below the median for East Asia & Pacific, which is -8.74 Percentage of taxable income, 1.0× the median. (8 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -8.91 Percentage of taxable income | -8.91 Percentage of taxable income | -8.91 Percentage of taxable income | 1 |
| 2020s | -8.91 Percentage of taxable income | -8.91 Percentage of taxable income | -8.91 Percentage of taxable income | 6 |
Countries ranked near Hong Kong
- 28 Austria -8.4 Percentage of taxable income compare
- 29 United Kingdom -8.44 Percentage of taxable income compare
- 30 New Zealand -8.57 Percentage of taxable income compare
- 32 Thailand -9.07 Percentage of taxable income compare
- 33 Hungary -9.69 Percentage of taxable income compare
- 34 Germany -10.37 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 effective tax rates for expenditure based tax incentives - corporate in Hong Kong?
- Effective tax rates for expenditure based tax incentives - corporate in Hong Kong was -8.91 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Hong Kong?
- The highest recorded value was -8.91 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Hong Kong?
- The lowest recorded value was -8.91 Percentage of taxable income in 2019.
- How does Hong Kong rank for effective tax rates for expenditure based tax incentives - corporate?
- Hong Kong ranks 31st out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate 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 Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.