Country Profile: Hong Kong

Tax to GDP ratio: 14.1

Financial Transactions Tax (FTT): Yes – tax in place

Stamp duty is charged on transfer of Hong Kong stock by way of sale and purchase at 0.2% of the consideration (or the market value if it is higher) per transaction. Hong Kong stock is defined as stock the transfer of which must be registered in Hong Kong SAR.

Source: PWC

Aviation: Yes – tax in place

Air Passenger Departure Tax (APDT) of HK$120 is normally levied on each passenger aged 12 years or above who departs from Hong Kong by air. The tax is collected together with the airfare.

The levy will rise to HK$200 per passenger, starting in October 2025.

Source: Hong Kong Airport

Carbon Price: No carbon pricing instrument in place

Hong Kong does not have a carbon tax or an emissions trading system

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