Hk Vat Gst

---
name: hk-vat-gst
description: "Source-cited draft: vat / gst for Hong Kong (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/hk-vat-gst"
  jurisdiction: "HK"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Hong Kong VAT / GST

## VAT / GST in Hong Kong

## VAT / GST in Hong Kong

- **Overview** — Hong Kong has no value-added tax, goods and services tax, or general sales tax. There is therefore no VAT/GST registration, return filing, or reverse-charge mechanism. A limited number of indirect duties exist (e.g. stamp duty, excise duty on tobacco/liquor/fuel) but these are not consumption VAT.
- **VAT / GST / sales tax** — None — Hong Kong does not impose any VAT, GST or general sales tax  _(Inland Revenue Ordinance (Cap. 112) — https://taxsummaries.pwc.com/hong-kong-sar/corporate/other-taxes)_
- **VAT registration threshold** — Not applicable — no VAT/GST regime exists, so there is no registration threshold or VAT return  _(Inland Revenue Ordinance (Cap. 112) — https://taxsummaries.pwc.com/hong-kong-sar/corporate/other-taxes)_
- **Reverse charge** — Not applicable — there is no VAT/GST and therefore no reverse-charge mechanism on cross-border services  _(Inland Revenue Ordinance (Cap. 112))_
- **Stamp duty (not VAT)** — Stamp duty applies to transfers of HK stock (currently 0.1% per side on share transfers) and to certain property/lease instruments — this is a transaction duty, not a consumption VAT ((approx — confirm))  _(Stamp Duty Ordinance (Cap. 117) — https://taxsummaries.pwc.com/hong-kong-sar/corporate/other-taxes)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `hk-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/hk-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.