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Lastest Business Registration Fee and Levy

1-year Certificates
Fee
Levy
Total
Main Business
HK$ 2,000
HK$ 600
HK$ 2,600
Branch Business
HK$ 73
HK$ 600
HK$ 673
3-year Certificates
Fee
Levy
Total
Main Business
HK$ 5,200
HK$ 1,800
HK$ 7,000
Branch Business
HK$ 189
HK$ 1,800
HK$ 1,989

Lastest tax information

 
02/03
03/04
04/05
 
HK$
HK$
HK$
Salary Tax      
Personal allowances:      
Basic
108,000
104,000
100,000
Married
216,000
208,000
200,000
Single parent
108,000
104,000
100,000
Additional allowances:      
Child:      
1st to 2nd child(each)
30,000
30,000
30,000
3rd to 9th child (each)
15,000
30,000
30,000
Dependent parent      
Basic
30,000
30,000
30,000
Additional
30,000
30,000
30,000
(residing with parent)      
Dependent brother/sister
30,000
30,000
30,000
Disables dependent
60,000
60,000
60,000
Deductions      
Expenses of self-education
40,000
40,000
40,000
Elderly residential care expenses paid for parent/grandparent
60,000
60,000
60,000
Home loan interest
150,000
100,000
100,000
Contributions to MPF schemes
12,000
12,000
12,000
       
Salaries Tax Rates
Tax rate %
Tax rate %
Tax rate %
First HK$35,000/32,500/30,000 chargeable income
2
2
2
Nest HK$35,000/32,500/30,000
7
7.5
8
Next HK$35,000/32,500/30,000
12
13
14
Remainder
17
18.5
20
Standard rate
15
15.5
16
       
Profits Tax      
Limited company
16
17.5
17.5
Others
15
15.5
16
 
Property Tax
Standard rate
15
15.5
16
 
Stamp Duty
Share transaction
0.2%
0.2%
0.2%
 
Immovable properties transfer/ sales&purchases situated in Hong Kong
Up to HK$ 1,000,000
HK$100
HK$100
HK$100
HK$ 1,000,001 - HK$ 2,000,000
0.75%
0.75%
0.75%
HK$ 2,000,001 - HK$ 3,000,000
1.5%
1.5%
1.5%
HK$ 3,000,001 - HK$ 4,000,000
2.25%
2.25%
2.25%
HK$ 4,000,001 - HK$ 6,000,000
3%
3%
3%
HK$ 6,000,000 or above
3.75%
3.75%
3.75%