
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