Foreign tax credits are available if foreign taxes are payable/paid on income derived from a jurisdiction that has entered into a CDTA with Hong Kong and the same income is subject to tax in Hong Kong. See the Withholding taxes section for a list of jurisdictions that have entered into a CDTA with Hong Kong.
Hong Kong does not have any specific incentives for foreign investment, except that offshore funds may be exempt from profits tax under certain circumstances.
Please refer to the Taxes on corporate income section for other tax incentives that can be enjoyed by both foreign and Hong Kong companies.
Last Reviewed - 01 December 2017