Hong Kong Value-added tax / GST
Hong Kong Value-added tax / GST: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 23 Jul 2026.
Standard rate of any general value-added tax, goods and services tax (GST) or general sales tax. Hong Kong: STRUCTURAL NULL — Hong Kong levies no VAT, no GST and no general sales/consumption tax.
| Current value | no single figure |
|---|---|
| In force from | — |
| Official source | Financial Services and the Treasury Bureau (FSTB) — 'Prevailing Tax Policy': Hong Kong's tax regime has three direct taxes (profits tax, salaries tax, property tax) and 'There is no value-added or sales tax' |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
STRUCTURAL NULL, positively established: Hong Kong has never had a VAT/GST/general sales tax. The FSTB (the government bureau responsible for tax policy) states on its 'Prevailing Tax Policy' page that the system rests on three direct taxes — profits tax, salaries tax and property tax — and that 'There is no value-added or sales tax'. There is also no capital gains tax, no dividend/withholding tax and no estate duty. The only broad-based indirect levies are excise DUTIES on four dutiable commodities (liquor, tobacco, hydrocarbon oil, methyl alcohol) — narrow, product-specific, and NOT a substitute for VAT, so no other levy is served here. History note (do not treat as an active tax): a Goods and Services Tax at a flat 5% was formally proposed in the Government's tax-reform consultation launched 19 Jul 2006, but the proposal was abandoned by the Financial Secretary on 5 Dec 2006 after strong public opposition and has never been revived. There is thus no effective_from date — the absence is structural, not the result of a repeal. FSTB and GovHK pages verified at confirmation.
Get it programmatically
curl https://asiaref.dev/v1/hk/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/hk/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/hk/vatOther Hong Kong series: HKMA Base Rate · VAT registration threshold · Statutory Minimum Wage (SMW) · General holidays · Composite CPI inflation (year-on-year) · Profits Tax rate (corporations) · Withholding tax rates · Statutory late-payment interest · Salaries Tax (progressive rates) · Statutory social-insurance contributions · HKMA official exchange rates
The same figure elsewhere: India · Indonesia · Iraq · Israel · Japan · all 28