Hong Kong SAR

Individual - Other tax credits and incentives

Last reviewed - 22 July 2026

There is no special tax incentive for individuals under Hong Kong salaries tax. Hong Kong SAR has no tax holidays.

Jeff Yuan

Tax Leader, PwC China

+86 21 2323 3495

Charles Chan

Hong Kong Leader of National Tax Policy Services, PwC Hong Kong

+852 2289 3651

Ellen Tong

Hong Kong Leader of Workforce Tax, PwC Hong Kong

+852 2289 5928

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