Hong Kong's Sector Market Outlook

Hong Kong's Unparalleled Advantages Competitive & Simple Tax System Reducing tax burden on enterprises and fostering a favourable business environment with two-tiered tax system InvestHK The Government of the Hong Kong Special Administrative Region of the People's Republic of China 16.5% Hong Kong 16.5% Singapore 17% China 25% Hong Kong 15% Singapore 22% China 45% HK Favourable factors Profits above HK$2M 8.25% First HK$2M of profits NO ■ VAT/GST/Sales tax Capital Gains tax Withholding tax on investments ■ Estate duty ■ Global taxation ■ Wine duty Corporate tax rate Hong Kong 0% Singapore 7% China 13% VAT Personal tax rate Hong Kong has signed Comprehensive Double Taxation Agreements (CDTAs) with 47 jurisdictions including VIETNAM Geographical location Simple tax system and low tax rate Free flow of Free port information status Business opportunity in Mainland China 8

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