Hong Kong: tax treaties

The Double Taxation Agreement entered into force on 20 December 2010.

The agreement is effective in Hong Kong from 1 April 2011 and in the UK from:

• 1 April 2011 for Corporation Tax
• 6 April 2011 for Income Tax and Capital Gains Tax

Synthesised text of the Multilateral Instrument and the 2010 UK-Hong Kong Double Taxation Agreement -in force

The 2010 UK-Hong Kong Double Taxation Agreement has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2010 UK-Hong Kong Double Taxation Agreement.

It is effective in the UK from:

• 1 January 2024 for taxes withheld at source

• 1 April 2024 for Corporation Tax
• 6 April 2024 for Income Tax and Capital Gains Tax

It is effective in Hong Kong from:

• 23 September 2023 for all taxes