information

Tax measures proposed in 2023-24 Budget

ID 21980

The Hong Kong government has published a press statement to summarize the key budget measures for the upcoming fiscal year 2023/2024 that were announced by the Financial Secretary on February 22, 2023. While most measures are irrelevant for businesses, there were two that we find worth noting:
1. The Secretary plans to provide a one-off tax cut of 100% to profit taxes for the assessment year 2022/2023 up to a prescribed limit; and
2. The Secretary plans to adjust the value bands for rate 2 ad valorem stamp duty on real estate transactions.
As regards the second measures, the government has also published some frequently asked questions to address any relevant issues in this context.

Other Features
income tax
real estate
Real Estate Fund
REIT
taxation
taxes
Date Published: 2023-02-22
Regulatory Framework: not applicable
Regulatory Type: information
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