Effective tax rates for income based tax incentives - Corporate tax in Hong Kong

Hong Kong: Effective tax rates for income based tax incentives - Corporate tax was 14.4 Percentage of taxable income in 2022. ▬ Flat

Latest (2022)
14.4 Percentage of taxable income
Change on year
unchanged
World rank
34th
of 41 countries
All-time high
15.27 Percentage of taxable income
in 2003
All-time low
13.97 Percentage of taxable income
in 2000
Years of data
23
2000–2022

Effective tax rates for income based tax incentives - Corporate tax in Hong Kong, 2000–2022

0510152000201120222000: 14 Percentage of taxable income2001: 14 Percentage of taxable income2002: 14 Percentage of taxable income2003: 15.3 Percentage of taxable income2004: 15.3 Percentage of taxable income2005: 15.3 Percentage of taxable income2006: 15.3 Percentage of taxable income2007: 15.3 Percentage of taxable income2008: 14.4 Percentage of taxable income2009: 14.4 Percentage of taxable income2010: 14.4 Percentage of taxable income2011: 14.4 Percentage of taxable income2012: 14.4 Percentage of taxable income2013: 14.4 Percentage of taxable income2014: 14.4 Percentage of taxable income2015: 14.4 Percentage of taxable income2016: 14.4 Percentage of taxable income2017: 14.4 Percentage of taxable income2018: 14.4 Percentage of taxable income2019: 14.4 Percentage of taxable income2020: 14.4 Percentage of taxable income2021: 14.4 Percentage of taxable income2022: 14.4 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Hong Kong recorded 14.4 Percentage of taxable income for effective tax rates for income based tax incentives - corporate tax in 2022.

Compared with earlier readings it is unchanged over ten years.

Over the whole period, effective tax rates for income based tax incentives - corporate tax in Hong Kong peaked at 15.27 Percentage of taxable income in 2003 and was at its lowest, 13.97 Percentage of taxable income, in 2000.

That places Hong Kong 34th out of 41 countries with data for 2022, putting it in the bottom quarter.

Effective tax rates for income based tax incentives - Corporate tax in Hong Kong, year by year

Annual values for Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate in Hong Kong, 2000 to 2022.
Year Percentage of taxable income Change
2000 13.97 Percentage of taxable income
2001 13.97 Percentage of taxable income +0.0%
2002 13.97 Percentage of taxable income +0.0%
2003 15.27 Percentage of taxable income +9.3%
2004 15.27 Percentage of taxable income +0.0%
2005 15.27 Percentage of taxable income +0.0%
2006 15.27 Percentage of taxable income +0.0%
2007 15.27 Percentage of taxable income +0.0%
2008 14.4 Percentage of taxable income -5.7%
2009 14.4 Percentage of taxable income +0.0%
2010 14.4 Percentage of taxable income +0.0%
2011 14.4 Percentage of taxable income +0.0%
2012 14.4 Percentage of taxable income +0.0%
2013 14.4 Percentage of taxable income +0.0%
2014 14.4 Percentage of taxable income +0.0%
2015 14.4 Percentage of taxable income +0.0%
2016 14.4 Percentage of taxable income +0.0%
2017 14.4 Percentage of taxable income +0.0%
2018 14.4 Percentage of taxable income +0.0%
2019 14.4 Percentage of taxable income +0.0%
2020 14.4 Percentage of taxable income +0.0%
2021 14.4 Percentage of taxable income +0.0%
2022 14.4 Percentage of taxable income +0.0%

Hong Kong compared with similar countries

  • Hong Kong's 14.4 Percentage of taxable income is below the median for high income countries, which is 19.2 Percentage of taxable income, 75% of the median. (33 countries reporting)
  • Hong Kong's 14.4 Percentage of taxable income is below the median for East Asia & Pacific, which is 24.44 Percentage of taxable income, 59% of the median. (5 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 14.71 Percentage of taxable income 13.97 Percentage of taxable income 15.27 Percentage of taxable income 10
2010s 14.4 Percentage of taxable income 14.4 Percentage of taxable income 14.4 Percentage of taxable income 10
2020s 14.4 Percentage of taxable income 14.4 Percentage of taxable income 14.4 Percentage of taxable income 3

Countries ranked near Hong Kong

  1. 31 Czechia 16.58 Percentage of taxable income compare
  2. 31 Poland 16.58 Percentage of taxable income compare
  3. 33 Croatia 15.71 Percentage of taxable income compare
  4. 35 Romania 13.97 Percentage of taxable income compare
  5. 36 Lithuania 13.09 Percentage of taxable income compare
  6. 37 Ireland 10.91 Percentage of taxable income compare

See the full ranking of 49 places →

More economy & growth data for Hong Kong

All data for Hong Kong →

Frequently asked questions

What is effective tax rates for income based tax incentives - corporate tax in Hong Kong?
Effective tax rates for income based tax incentives - corporate tax in Hong Kong was 14.4 Percentage of taxable income in 2022, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Hong Kong?
The highest recorded value was 15.27 Percentage of taxable income in 2003.
What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Hong Kong?
The lowest recorded value was 13.97 Percentage of taxable income in 2000.
How does Hong Kong rank for effective tax rates for income based tax incentives - corporate tax?
Hong Kong ranks 34th out of 41 countries with data for 2022.
Is effective tax rates for income based tax incentives - corporate tax 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 income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates for income based tax incentives - Corporate tax in Hong Kong. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/hong-kong-sar-china/

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About this data

Indicator
Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
49 places, 927 data points, 2000–2025
Last refreshed

This table reports synthetic tax policy indicators that capture the effect of income-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.