Hong Kong SAR

Individual - Other tax credits and incentives

Last reviewed - 02 July 2025

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

Download the booklet

Tax services

On-demand video series providing global tax policy news quickly and concisely