Hong Kong has Double Taxation Agreements with the following 42 countries. These treaties provide tax freedom on Hong Kong sourced pension income:
Nature | Comprehensive Double Taxation Agreements | ||
Date of Signature of Agreement | 25.06.2012 (Protocol) | 25.05.2010 | |
Date of S49 Order | 23.04.2013 | 28.09.2010 | |
Date of Entry into Force | 03.07.2013 | 01.01.2011 | |
Effective From | 03.07.2013 | Year of Assessment 2012/2013 | |
Austria | IRO Sub- legislation Reference | CE | BO |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 16.01.2017 | |
Date of S49 Order | 27.06.2017 | |
Date of Entry into Force | 30.11.2017 | |
Effective From | Year of Assessment 2018/2019 | |
Belarus | IRO Sub- legislation Reference | CY |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 10.12.2003 | |
Date of S49 Order | 03.02.2004 | |
Date of Entry into Force | 07.10.2004 | |
Effective From | Year of Assessment 2004/2005 | |
Belgium | IRO Sub- legislation Reference | AJ |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 20.03.2010 | |
Date of S49 Order | 22.06.2010 | |
Date of Entry into Force | 19.12.2010 | |
Effective From | Year of Assessment 2011/2012 | |
Brunei | IRO Sub- legislation Reference | BK |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 26.06.2019 | |
Date of S49 Order | In progress | |
Date of Entry into Force | Pending | |
Effective From | Pending | |
Cambodia | IRO Sub- legislation Reference | --- |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 11.11.2012 | |
Date of S49 Order | 23.04.2013 | |
Date of Entry into Force | 29.10.2013 | |
Effective From | Year of Assessment 2014/2015 | |
Canada | IRO Sub- legislation Reference | CF |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 06.06.2011 | |
Date of S49 Order | 08.11.2011 | |
Date of Entry into Force | 24.01.2012 | |
Effective From | Year of Assessment 2013/2014 | |
Czech | IRO Sub- legislation Reference | BY |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 25.09.2019 | |
Date of S49 Order | In progress | |
Date of Entry into Force | Pending | |
Effective From | Pending | |
Estonia | IRO Sub- legislation Reference | --- |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 24.05.2018 | |
Date of S49 Order | 04.09.2018 | |
Date of Entry into Force | 30.12.2018 | |
Effective From | Year of Assessment 2019/2020 | |
Finland | IRO Sub- legislation Reference | DE |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 21.10.2010 | |
Date of S49 Order | 03.05.2011 | |
Date of Entry into Force | 01.12.2011 | |
Effective From | Year of Assessment 2012/2013 | |
France | IRO Sub- legislation Reference | BT |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 22.04.2013 | |
Date of S49 Order | 24.09.2013 | |
Date of Entry into Force | 05.12.2013 | |
Effective From | Year of Assessment 2014/2015 | |
Guernsey | IRO Sub- legislation Reference | CH |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 12.05.2010 | |
Date of S49 Order | 28.09.2010 | |
Date of Entry into Force | 23.02.2011 | |
Effective From | Year of Assessment 2012/2013 | |
Hungary | IRO Sub- legislation Reference | BN |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 19.03.2018 | |
Date of S49 Order | 04.09.2018 | |
Date of Entry into Force | 30.11.2018 | |
Effective From | Year of Assessment 2019/2020 | |
India | IRO Sub- legislation Reference | DD |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 23.03.2010 | |
Date of S49 Order | 22.06.2010 | |
Date of Entry into Force | 28.03.2012 | |
Effective From | Year of Assessment 2013/2014 | |
Indonesia | IRO Sub- legislation Reference | BM |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 22.06.2010 | |
Date of S49 Order | 28.09.2010 | |
Date of Entry into Force | 10.02.2011 | |
Effective From | Year of Assessment 2012/2013 | |
Ireland | IRO Sub- legislation Reference | BQ |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 14.01.2013 | |
Date of S49 Order | 24.09.2013 | |
Date of Entry into Force | 10.08.2015 | |
Effective From | Year of Assessment 2016/2017 | |
Italy | IRO Sub- legislation Reference | CI |
Nature | Comprehensive Double Taxation Agreements | Exchange of Notes | |
Date of Signature of Agreement | 09.11.2010 | 10.12.2014 | |
Date of S49 Order | 12.04.2011 | 12.05.2015 | |
Date of Entry into Force | 14.08.2011 | 06.07.2015 | |
Effective From | Year of Assessment 2012/2013 | Year of Assessment 2016/2017 | |
Japan | IRO Sub- legislation Reference | BS | BS |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 22.02.2012 | |
Date of S49 Order | 23.04.2013 | |
Date of Entry into Force | 03.07.2013 | |
Effective From | Year of Assessment 2014/2015 | |
Jersey | IRO Sub- legislation Reference | CG |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 08.07.2014 | |
Date of S49 Order | 30.09.2014 | |
Date of Entry into Force | 27.09.2016 | |
Effective From | Year of Assessment 2017/2018 | |
Korea | IRO Sub- legislation Reference | CL |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 13.05.2010 | |
Date of S49 Order | 17.04.2012 | |
Date of Entry into Force | 24.07.2013 | |
Effective From | Year of Assessment 2014/2015 | |
Kuwait | IRO Sub- legislation Reference | BZ |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 13.04.2016 | |
Date of S49 Order | 27.06.2017 | |
Date of Entry into Force | 24.11.2017 | |
Effective From | Year of Assessment 2018/2019 | |
Latvia | IRO Sub- legislation Reference | CX |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 12.08.2010 | |
Date of S49 Order | 03.05.2011 | |
Date of Entry into Force | 08.07.2011 | |
Effective From | Year of Assessment 2012/2013 | |
Liechtenstein | IRO Sub- legislation Reference | BU |
Nature | Comprehensive Double Taxation Agreements | ||
Date of Signature of Agreement | 11.11.2010 (Protocol) | 02.11.2007 | |
Date of S49 Order | 03.05.2011 | 22.01.2008 | |
Date of Entry into Force | 17.08.2011 | 20.01.2009 | |
Effective From | Year of Assessment 2012/2013 | Year of Assessment 2008/2009 | |
Luxembourg | IRO Sub- legislation Reference | BA | BA |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 25.04.2012 | |
Date of S49 Order | 09.10.2012 | |
Date of Entry into Force | 28.12.2012 | |
Effective From | Year of Assessment 2013/2014 | |
Malaysia | IRO Sub- legislation Reference | CC |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 08.11.2011 | |
Date of S49 Order | 17.04.2012 | |
Date of Entry into Force | 18.07.2012 | |
Effective From | Year of Assessment 2013/2014 | |
Malta | IRO Sub- legislation Reference | CB |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 18.06.2012 | |
Date of S49 Order | 09.10.2012 | |
Date of Entry into Force | 07.03.2013 | |
Effective From | Year of Assessment 2014/2015 | |
Mexico | IRO Sub- legislation Reference | CD |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 22.03.2010 | |
Date of S49 Order | 22.06.2010 | |
Date of Entry into Force | 24.10.2011 | |
Effective From | Year of Assessment 2012/2013 | |
Netherlands | IRO Sub- legislation Reference | BL |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 01.12.2010 | |
Date of S49 Order | 03.05.2011 | |
Date of Entry into Force | 09.11.2011 | |
Effective From | Year of Assessment 2012/2013 | |
New Zealand | IRO Sub- legislation Reference | BV |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 17.02.2017 | |
Date of S49 Order | 27.06.2017 | |
Date of Entry into Force | 24.11.2017 | |
Effective From | Year of Assessment 2018/2019 | |
Pakistan | IRO Sub- legislation Reference | CZ |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 22.03.2011 | |
Date of S49 Order | 08.11.2011 | |
Date of Entry into Force | 03.06.2012 | |
Effective From | Year of Assessment 2013/2014 | |
Portugal | IRO Sub- legislation Reference | BW |
Nature | Comprehensive Double Taxation Agreements | ||
Date of Signature of Agreement | 01.04.2015 (4th Protocol) | 27.05.2010 (3rd Protocol) | |
Date of S49 Order | In progress | 28.09.2010 | |
Date of Entry into Force | Pending | 20.12.2010 | |
Effective From | Pending | 20.12.2010 | |
Peoples Republic of China | IRO Sub- legislation Reference | - | BR |
Nature | Comprehensive Double Taxation Agreements | ||
Date of Signature of Agreement | 30.01.2008 (2nd Protocol) | 21.08.2006 | |
Date of S49 Order | 15.04.2008 | 17.10.2006 | |
Date of Entry into Force | 11.06.2008 | 08.12.2006 | |
Effective From | 11.06.2008 | Year of Assessment 2007/2008 | |
Peoples Republic of China | IRO Sub- legislation Reference | BB | AY |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 13.05.2013 | |
Date of S49 Order | 24.09.2013 | |
Date of Entry into Force | 05.12.2013 | |
Effective From | Year of Assessment 2014/2015 | |
Qatar | IRO Sub- legislation Reference | CJ |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 18.11.2015 | |
Date of S49 Order | 26.04.2016 | |
Date of Entry into Force | Pending | |
Effective From | Pending | |
Romania | IRO Sub- legislation Reference | CV |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 18.01.2016 | |
Date of S49 Order | 26.04.2016 | |
Date of Entry into Force | 29.07.2016 | |
Effective From | Year of Assessment 2017/2018 | |
Russia | IRO Sub- legislation Reference | CW |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 24.08.2017 | |
Date of S49 Order | 08.05.2018 | |
Date of Entry into Force | 01.09.2018 | |
Effective From | Year of Assessment 2019/2020 | |
Saudi Arabia | IRO Sub- legislation Reference | DB |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 16.10.2014 | |
Date of S49 Order | 12.05.2015 | |
Date of Entry into Force | 20.10.2015 | |
Effective From | Year of Assessment 2016/2017 | |
South Africa | IRO Sub- legislation Reference | CM |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 01.04.2011 | |
Date of S49 Order | 08.11.2011 | |
Date of Entry into Force | 13.04.2012 | |
Effective From | Year of Assessment 2013/2014 | |
Spain | IRO Sub- legislation Reference | BX |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 04.10.2011 | |
Date of S49 Order | 17.04.2012 | |
Date of Entry into Force | 15.10.2012 | |
Effective From | Year of Assessment 2013/2014 | |
Switzerland | IRO Sub- legislation Reference | CA |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 07.09.2005 | |
Date of S49 Order | 18.10.2005 | |
Date of Entry into Force | 07.12.2005 | |
Effective From | Year of Assessment 2006/2007 | |
Thailand | IRO Sub- legislation Reference | AX |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 11.12.2014 | |
Date of S49 Order | 12.05.2015 | |
Date of Entry into Force | 10.12.2015 | |
Effective From | Year of Assessment 2016/2017 | |
United Arab Emirates | IRO Sub- legislation Reference | CN |
Nature | Comprehensive Double Taxation Agreements | |
Date of Signature of Agreement | 21.06.2010 | |
Date of S49 Order | 28.09.2010 | |
Date of Entry into Force | 20.12.2010 | |
Effective From | Year of Assessment 2011/2012 | |
United Kingdom | IRO Sub- legislation Reference | BP |
Nature | Comprehensive Double Taxation Agreements | ||
Date of Signature of Agreement | 13.01.2014 (Protocol) | 16.12.2008 | |
Date of S49 Order | 30.09.2014 | 21.04.2009 | |
Date of Entry into Force | 08.01.2015 | 12.08.2009 | |
Effective From | Year of Assessment 2016/2017 | Year of Assessment 2010/2011 | |
Vietnam | IRO Sub- legislation Reference | BE | BE |
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