Could Offshore Status Local Company Enjoy The Tax Exemption in HK? | 離岸地位的本地公司可以享受香港的免稅待遇嗎?

Before analysing our topic this week. We need to clarify the meaning of offshore company in Hong Kong. Offshore company is registered in “Tax Heaven” which means the foreigners are allowed to form a company in those nations according to International Business Companies Ordinance. Basically, the entrepreneur could enjoy many benefits such as tax-free and convenience compliances for business.

When an offshore company established under international business company, the company status automatically became as an offshore company. You may ask that could an offshore status of a local company enjoy the tax exemption? According to HK tax compliance, these kinds of companies will be investigated your company’s major profit source by HK Inland Revenue Department (IRD). IRD will release a tax exemption to an offshore company if they adjudge your income is majorly from overseas. Otherwise, your company need to pay HK profit tax.

We received many enquiries about how to qualify for the offshore tax exemption. Let’s review the IRD’s criteria:

  • Clients are not located in HK
  • No physical office, storage staff and services in HK
  • How do the contracts deal, negotiate and implement

Of course, there are lots of evaluation criteria, we recommend you consult professional advice from an experienced accountant/services provider before the tax season is coming.

KPC Business Centre has 12 years of experiences in providing outstanding accounting & audit services. Looking for a professional accounting consultant?  Please feel free to drop us an email at sales@kpc-hk.com / Whatsapp us +852 9168 9205 anytime.


在分析本週的主題之前。我們需要澄清香港離岸公司的含義。離岸公司是合法地註冊在「 離岸國家」,這意味著根據《國際商業公司條例》,不論是本地人還是外國人都可以在這些國家/地區組建公司。基本上,企業可在公司的離岸註冊地享受不同的好處,例如免稅和法規的便利性。

公司地位自動變為離岸公司時,您可能會問: 「本地公司的離岸身份可以享受免稅嗎?」根據香港的稅務條例,香港稅務局(IRD)將調查離岸公司的主要利潤來源。如果稅務局裁定離岸公司的收入主要來自海外,稅務局則會向公司豁免香港的稅項。否則,您的離岸公司在沒有稅務局的稅務豁免下,需要支付香港利得稅。

我們收到了許多有關如何獲得離岸公司免稅資格的查詢。以下是香港稅務局的部分標準:

  • 客戶群不是本地香港人
  • 公司在香港沒有實體辦事處,倉庫,僱員和提供服務
  • 合同的談判和實行方法

當然,稅務局還有許多評估標準,我們建議您在稅季來臨之前,諮詢經驗豐富的會計師/服務提供商。

尖沙咀商務中心擁有12年的經驗提供專業的會計和審計服務。 尋找專業的會計顧問? 請隨時通過sales@kpc-hk.com / Whatsapp給我們+852 9168 9205