Regulatory Note™
Hong Kong enacts the global minimum tax and HKMTT
The minimum tax ordinance was enacted on 6 June 2025 and applies to large groups from 2025.
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Hong Kong SAR intelligence.
What changed on Hong Kong SAR, who it affects and what to examine next, with the sources behind every note.
Regulatory Note™
Hong Kong's foreign-sourced income exemption now covers all disposal gains
Since 1 January 2024, offshore gains on any asset received in Hong Kong by a multinational group member can be taxed unless the exemption conditions are met.