Statutory corporate income tax rate in Hong Kong, China

Hong Kong, China: Statutory corporate income tax rate was 16.5% in 2018. ▬ Flat

Latest (2018)
16.5%
Change on year
unchanged
World rank
68th
of 93 countries
All-time high
17.5%
in 2003
All-time low
16.0%
in 2000
Years of data
19
2000–2018

Statutory corporate income tax rate in Hong Kong, China, 2000–2018

051015202000200920182000: 16 %2001: 16 %2002: 16 %2003: 17.5 %2004: 17.5 %2005: 17.5 %2006: 17.5 %2007: 17.5 %2008: 16.5 %2009: 16.5 %2010: 16.5 %2011: 16.5 %2012: 16.5 %2013: 16.5 %2014: 16.5 %2015: 16.5 %2016: 16.5 %2017: 16.5 %2018: 16.5 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

Hong Kong, China recorded 16.5% for statutory corporate income tax rate in 2018.

Compared with earlier readings it is unchanged over ten years.

Over the whole period, statutory corporate income tax rate in Hong Kong, China peaked at 17.5% in 2003 and was at its lowest, 16.0%, in 2000.

Hong Kong, China ranks 68th of 93 countries on this measure, in the middle of the range.

Statutory corporate income tax rate in Hong Kong, China, year by year

Annual values for Statutory corporate income tax rate in Hong Kong, China, 2000 to 2018.
Year % Change
2000 16.0%
2001 16.0% +0.0%
2002 16.0% +0.0%
2003 17.5% +9.4%
2004 17.5% +0.0%
2005 17.5% +0.0%
2006 17.5% +0.0%
2007 17.5% +0.0%
2008 16.5% -5.7%
2009 16.5% +0.0%
2010 16.5% +0.0%
2011 16.5% +0.0%
2012 16.5% +0.0%
2013 16.5% +0.0%
2014 16.5% +0.0%
2015 16.5% +0.0%
2016 16.5% +0.0%
2017 16.5% +0.0%
2018 16.5% +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 16.9% 16.0% 17.5% 10
2010s 16.5% 16.5% 16.5% 9

Countries ranked near Hong Kong, China

  1. 65 Brunei Darussalam 18.5% compare
  2. 66 Croatia 18.0% compare
  3. 67 Singapore 17.0% compare
  4. 69 Romania 16.0% compare
  5. 70 Lithuania 15.0% compare
  6. 70 Maldives 15.0% compare
  7. 70 Mauritius 15.0% compare
  8. 70 Oman 15.0% compare
  9. 70 Serbia 15.0% compare

See the full ranking of 93 places →

More economy & growth data for Hong Kong, China

All data for Hong Kong, China →

Frequently asked questions

What is statutory corporate income tax rate in Hong Kong, China?
Statutory corporate income tax rate in Hong Kong, China was 16.5% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in Hong Kong, China?
The highest recorded value was 17.5% in 2003.
What is the lowest statutory corporate income tax rate recorded in Hong Kong, China?
The lowest recorded value was 16.0% in 2000.
How does Hong Kong, China rank for statutory corporate income tax rate?
Hong Kong, China ranks 68th out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in Hong Kong, China?
Over the last ten years it is unchanged. The long-run trend across the full record is flat.
Where does this Hong Kong, China data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in Hong Kong, China. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 09 September 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/hong-kong-sar-china/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.