When it comes to corporate taxes in Hong Kong, many people’s first thought is “16.5% profits tax.” But if you think that’s the actual amount of tax you’ll have to pay—you might be overpaying the Hong Kong Inland Revenue Department.

Hong Kong’s profits tax system is actually more sophisticated and flexible than many people realize—it features both “two-tier tax rates” and a wide range of “deductible expenses.” If you don’t understand these rules, you may end up paying far more in taxes than you actually owe.

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两级税率：首200万的税率只有8.25%

香港从2018/19课税年度开始实施“两级利得税”制度。简单来说：你的公司年度应评税利润的首200万港币，利得税率只有8.25%；超过200万港币的部分，才按16.5%计税。

举个例子：假设你的香港公司年度利润是300万港币，那么你的利得税计算如下：首200万 × 8.25% = 16.5万港币，剩余的100万 × 16.5% = 16.5万港币，合计33万港币。如果按“一刀切16.5%”来算，你会误以为是49.5万港币——这中间的差距是16.5万港币。

但这里有两点需要注意：第一，“两级税率”只适用于没有其他关联公司享受过优惠的情况。如果你名下有多家香港公司，只有一家可以用两级税率；第二，“利润”不等于“流水”——你的营业收入减去可抵扣的成本和费用，才算“应评税利润”。

可抵扣费用：很多人根本没在“算”

香港利得税的计算逻辑是“利润 = 收入 – 支出”，而且可以抵扣的支出范围比你想象的要广：

❶ 营业成本：采购成本、物流费用、仓储费用等直接与业务相关的支出
❷ 员工薪酬：包括工资、奖金、强积金（MPF）供款
❸ 办公费用：租金、水电、办公设备、差旅费用
❹ 专业服务费：包括会计审计费、法律咨询费、秘书服务费
❺ 融资成本：银行贷款利息等

但抵税的大前提是：你必须有完整的票据和记录。如果你只有银行流水，没有对应的发票、合同、收据——这些费用即使“真实发生了”，也可能得不到税务局的认可。这就是为什么“做账”不是简单地把流水导入会计软件，而是要把每一笔支出和对应的票证“配对”起来。

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暂缴税：预缴次年的“押金”

香港还有一个“暂缴税”机制：当你申报今年的利得税时，税务局会同时要求你预缴下一年度的暂缴利得税——金额通常等同于你今年的应缴税额。第二年核算时，多退少补。

这意味着你第一年需要缴纳的不仅是“当年的税”，还有“明年的暂缴税”——相当于一次性缴纳了两年的税额。虽然第二年核算后会退还多缴的部分，但第一年的现金流压力是不小的。这个“隐形门槛”很多新公司根本不了解。

真正的税负优化，从做账开始

很多人觉得“做账”只是为了应付税务局，但实际上，做账是你合法降低税负的最重要手段。不是偷税漏税，而是把你的真实成本和费用“合法地记录下来、申报出来”。

一个专业的会计师团队，能帮你梳理出哪些费用是可以抵扣的、哪些单据是有效的、哪些架构是合规的——而这些，恰恰是大多数中小企业自己做不到的。

📞 想让专业团队帮你做一次完整的税负优化？欢迎联系企财盈获取一对一方案。微信 qcygscszk 发送【税负优化】即可。

Why choose Enterprise Caiying

What Can We Do for You—

✔️ Hong Kong Company Registration: Full-service agency, registered office address, and a valid business address for bank KYC verification—not a virtual address

✔️ Fast-Track Bank Account Opening: We have established "whitelist" partnerships with banks such as HSBC, Overseas-Chinese Banking Corporation, Hang Seng, and Dah Sing, and pre-screen documents to increase the success rate of account openings.

✔️ One-stop, end-to-end support: From company registration to opening a bank account, annual reviews, bookkeeping, and audits—a dedicated representative will handle everything for you, so you don’t have to go through the process yourself.

✔️ Cross-border Tax Planning: Hong Kong Certificate of Residence (CoR) and CRS compliance strategies to help you prevent unnecessary exchange of tax information

✔️ Local on-the-ground team in Hong Kong: 3 licensed secretarial firms + 1 in-house Hong Kong accounting firm; government correspondence and bank verifications are handled locally; bookkeeping and auditing are not outsourced

Why You Can Trust Us—

✔️ Hong Kong Licensing Qualifications: Three licensed secretarial firms certified by the Hong Kong Companies Registry—not ordinary agencies—that possess the qualifications of a statutory secretary

✔️ In-house accounting firms: 1 self-operated Hong Kong accounting firm + a Greater Bay Area accounting firm; audit reports are not outsourced

✔️ Endorsed by industry associations: Vice President of the Shenzhen Bookkeeping Services Association; Board Member of the Shenzhen Cross-Border E-Commerce Association

✔️ Founded in 2015, we have served over 500,000 small, medium, and micro enterprises with a team of over 400 professionals, including lawyers, CPAs, tax consultants, and cross-border compliance experts. Our core team members have an average of 8–15 years of industry experience.

✔️ Global Presence: Headquartered in Shenzhen, with branches in Beijing, Shanghai, Guangzhou, Hangzhou, Hong Kong, Southeast Asia, and the United States

If you're considering registering a company or opening a bank account in Hong Kong, feel free to reach out to us—