Inland Revenue Ordinance

  • Hong Kong-Slovenia Double Tax Agreement: Lower Withholding

    Hong Kong signed a double taxation agreement with Slovenia on 4 September 2026. The Secretary for Financial Services and the Treasury, Christopher Hui, signed for Hong Kong; Slovenia’s Ambassador to China signed for the other side. The Hong Kong-Slovenia double taxation agreement is the 60th tax treaty in Hong Kong’s network and the fifth the…

  • Hong Kong Carried Interest Tax Concession: Beyond Private Equity

    On 12 August 2026, Hong Kong’s Financial Services and the Treasury Bureau (FSTB) answered media enquiries about the preferential tax regime for carried interest and used the reply to draw a boundary. Under the current Schedule 16D, the 0 per cent profits tax concession applies to eligible carried interest received by a qualifying person from…