Hong Kong VAT registration threshold
Hong Kong VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Hong Kong, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
Compare VAT registration threshold across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Financial Services and the Treasury Bureau (HKSAR Government) — Prevailing Tax Policy: Hong Kong taxes only business profits, property rental income and employment income under its schedular system, and states in terms: "There is no value-added or sales tax." |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
REFUSAL — no such tax exists. Hong Kong levies no VAT, no GST and no sales tax of any kind, and therefore fixes no registration threshold. A null here is a verified answer, not missing data. PERIOD BASIS: not applicable — no transaction tax exists, so there is no turnover measure, no period and no registration obligation for any supplier, resident or not. NON-ESTABLISHED SUPPLIERS: nothing to register for. A non-resident selling goods or services (including remotely) into Hong Kong faces no VAT/GST obligation — only profits-tax exposure if it carries on business in Hong Kong with Hong Kong-sourced profits, which is a different question entirely. IMPORTED DIGITAL SERVICES: no consumption-tax regime reaches them; Hong Kong has no equivalent of an OECD-style non-resident digital-services registration. Traps: (1) A GST at 5% was formally proposed in the 2006 public consultation and abandoned in December 2006; the consultation documents describing a GST 'framework' are still online and are hypothetical — never quote them as law. (2) Hong Kong does levy stamp duty, rates (property), betting duty and specific excise-type duties (liquor, tobacco, hydrocarbons, methyl alcohol) — none is a general consumption tax; do not backfill one of these as a 'sales tax'. (3) Mainland China's VAT (13%/9%/6%) does not apply in the Hong Kong SAR — jurisdiction confusion is the commonest error in aggregator data. (4) Because the refusal is doctrinal, its correct update event is a change in Hong Kong tax policy itself (e.g. a revived GST proposal), not an annual figure revision.
Get it programmatically
curl https://asiaref.dev/v1/hk/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/hk/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/hk/vat-registration-thresholdOther Hong Kong series: HKMA Base Rate · Value-added tax / GST · 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
The same figure elsewhere: India · Indonesia · Iraq · Israel · Japan · all 28