Withholding Tax in Hong Kong

Withholding Tax in Hong Kong

There is no withholding tax on dividend distributions and interest payments from a Hong Kong entity.

On the other hand, specific types of payments are subject to withholding tax in Hong Kong. They are royalties paid to non-residents and fees paid to non-resident entertainers or sportsmen for their performances in Hong Kong. Next, I will provide further details about royalties paid to non-residents.