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Comprehensive Double Taxation Agreements
Comprehensive Double Taxation Agreements concluded
The following table lists the Comprehensive Double Taxation Agreements / Arrangements (DTAs) concluded by the Hong Kong Special Administrative Region (Hong Kong), and identifies those DTAs whose application is modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) (see note 1).
| Country / Region |
Date of Signature | Date of S49 Order |
Date of Entry into Force |
Effective From | IRO Sub- legislation Reference |
Modified by MLI (see note 2) |
Synthesised / Consolidated Text Available (see note 3) |
| Armenia (see note 4) |
24.06.2024 | 22.10.2024 | Pending | Pending | - | N/A | N/A |
| Austria |
25.05.2010 | 28.09.2010 | 01.01.2011 | Year of Assessment 2012/2013 |
BO | Yes |
Yes |
| 2nd Protocol: 25.06.2012 |
23.04.2013 | 03.07.2013 | 03.07.2013 | CE | |||
| Bahrain (see note 5) |
03.03.2024 | 22.10.2024 | Pending | Pending | - | N/A | N/A |
| Bangladesh | 30.08.2023 | 22.10.2024 | 20.12.2024 | Year of Assessment 2025/2026 |
DV | N/A | N/A |
| Belarus | 16.01.2017 | 27.06.2017 | 30.11.2017 | Year of Assessment 2018/2019 |
CY | N/A | N/A |
| Belgium | 10.12.2003 | 03.02.2004 | 07.10.2004 | Year of Assessment 2004/2005 |
AJ | Yes | Yes |
| Brunei | 20.03.2010 | 22.06.2010 | 19.12.2010 | Year of Assessment 2011/2012 |
BK | - | - |
| Cambodia |
20.06.2019 and 26.06.2019 |
17.09.2019 | 27.12.2019 | Year of Assessment 2020/2021 |
DG | - | - |
| Canada | 11.11.2012 | 23.04.2013 | 29.10.2013 | Year of Assessment 2014/2015 |
CF | Yes | Yes |
| Croatia | 24.01.2024 | 22.10.2024 | 20.12.2024 | Year of Assessment 2025/2026 |
DW | N/A | N/A |
| Czech | 06.06.2011 | 08.11.2011 | 24.01.2012 | Year of Assessment 2013/2014 |
BY | Yes | Yes |
| Estonia |
25.09.2019 | 08.10.2019 | 18.12.2019 | Year of Assessment 2020/2021 |
DI | N/A | N/A |
| Finland |
24.05.2018 | 04.09.2018 | 30.12.2018 | Year of Assessment 2019/2020 |
DE | N/A | N/A |
| France (see note 6) |
21.10.2010 | 03.05.2011 | 01.12.2011 | Year of Assessment 2012/2013 |
BT | Yes | Yes |
| Georgia |
15.09.2020 and 05.10.2020 |
20.10.2020 |
01.07.2021 |
Year of Assessment 2022/2023 |
DN |
N/A | N/A |
| Guernsey | 28.03.2013 and 22.04.2013 |
24.09.2013 | 05.12.2013 | Year of Assessment 2014/2015 |
CH | Yes | Yes |
| Hungary | 12.05.2010 | 28.09.2010 | 23.02.2011 | Year of Assessment 2012/2013 |
BN | Yes | Yes |
| India |
19.03.2018 | 04.09.2018 | 30.11.2018 | Year of Assessment 2019/2020 |
DD | Yes | Yes |
| Indonesia | 23.03.2010 | 22.06.2010 | 28.03.2012 | Year of Assessment 2013/2014 |
BM | Yes | Yes |
| Ireland (see note 7) |
22.06.2010 | 28.09.2010 | 10.02.2011 | Year of Assessment 2012/2013 |
BQ | Yes | Yes |
| Italy | 14.01.2013 | 24.09.2013 | 10.08.2015 | Year of Assessment 2016/2017 |
CI | Pending | Pending |
| Japan (see note 8) |
09.11.2010 | 12.04.2011 | 14.08.2011 | Year of Assessment 2012/2013 |
BS | Yes | Yes |
| Exchange of Notes: 10.12.2014 (see note 9) |
12.05.2015 | 06.07.2015 | Year of Assessment 2016/2017 |
BS |
|||
| Jersey | 15.02.2012 and 22.02.2012 |
23.04.2013 | 03.07.2013 | Year of Assessment 2014/2015 |
CG | Yes | Yes |
| Korea | 08.07.2014 | 30.09.2014 | 27.09.2016 | Year of Assessment 2017/2018 |
CL | Yes | Yes |
| Kuwait | 13.05.2010 | 17.04.2012 | 24.07.2013 | Year of Assessment 2014/2015 |
BZ | Pending | Pending |
| Latvia |
13.04.2016 | 27.06.2017 | 24.11.2017 | Year of Assessment 2018/2019 |
CX | Yes | Yes |
| Liechtenstein | 12.08.2010 | 03.05.2011 | 08.07.2011 | Year of Assessment 2012/2013 |
BU | Yes | Yes |
| Luxembourg | 02.11.2007 | 22.01.2008 | 20.01.2009 | Year of Assessment 2008/2009 |
BA | Yes | Yes |
| Protocol: 11.11.2010 |
03.05.2011 | 17.08.2011 | Year of Assessment 2012/2013 |
BA | |||
| Macao SAR |
22.11.2019 and 25.11.2019 |
12.05.2020 | 18.08.2020 | Year of Assessment 2021/2022 |
DK | N/A | N/A |
| Mainland of China (see note 10) |
11.02.1998 | 24.02.1998 | 10.04.1998 | Year of Assessment 1998/1999 |
S | No (see note 10) |
No |
| Mainland of China |
21.08.2006 | 17.10.2006 | 08.12.2006 | Year of Assessment 2007/2008 |
AY | N/A |
Yes |
| 2nd Protocol: 30.01.2008 |
15.04.2008 | 11.06.2008 | 11.06.2008 | BB | |||
| 3rd Protocol: 27.05.2010 |
28.09.2010 | 20.12.2010 | 20.12.2010 | BR | |||
| 4th Protocol: 01.04.2015 |
22.09.2015 | 29.12.2015 | 29.12.2015 | CU | |||
| 5th Protocol: 19.07.2019 |
17.09.2019 | 06.12.2019 | Year of Assessment 2020/2021 |
DH | |||
| Malaysia | 25.04.2012 | 09.10.2012 | 28.12.2012 | Year of Assessment 2013/2014 |
CC | Yes | Yes |
| Malta | 08.11.2011 | 17.04.2012 | 18.07.2012 | Year of Assessment 2013/2014 |
CB | Yes | Yes |
| Mauritius | 14.09.2022 and 07.11.2022 |
25.04.2023 | 23.06.2023 | Year of Assessment 2024/2025 |
DS | N/A |
N/A |
| Mexico | 18.06.2012 | 09.10.2012 | 07.03.2013 | Year of Assessment 2014/2015 |
CD | Pending | Pending |
| Netherlands (see note 11) |
22.03.2010 | 22.06.2010 | 24.10.2011 | Year of Assessment 2012/2013 |
BL | Yes | Yes |
| New Zealand | 01.12.2010 | 03.05.2011 | 09.11.2011 | Year of Assessment 2012/2013 |
BV | Yes | Yes |
| 2nd Protocol: 15.06.2017 and 28.06.2017 |
03.10.2017 | 09.08.2018 | 09.08.2018 | BV | |||
| Pakistan |
17.02.2017 | 27.06.2017 | 24.11.2017 | Year of Assessment 2018/2019 |
CZ | Yes | Yes |
| Portugal | 22.03.2011 | 08.11.2011 | 03.06.2012 | Year of Assessment 2013/2014 |
BW | Yes | Yes |
| Qatar |
13.05.2013 | 24.09.2013 | 05.12.2013 | Year of Assessment 2014/2015 |
CJ | Yes | Yes |
| Romania | 18.11.2015 | 26.04.2016 | 21.11.2016 | Income derived on or after 01.01.2017 | CV | Yes | Yes |
| Russia | 18.01.2016 | 26.04.2016 | 29.07.2016 | Year of Assessment 2017/2018 |
CW | Yes | Yes |
| Saudi Arabia |
24.08.2017 | 08.05.2018 | 01.09.2018 | Year of Assessment 2019/2020 |
DB | Yes | Yes |
| Serbia |
14.08.2020 and 27.08.2020 |
20.10.2020 |
30.12.2020 |
Year of Assessment 2021/2022 |
DM |
N/A | N/A |
| South Africa | 30.09.2014 and 16.10.2014 |
12.05.2015 | 20.10.2015 | Year of Assessment 2016/2017 |
CM | Yes | Yes |
| Spain | 01.04.2011 | 08.11.2011 | 13.04.2012 | Year of Assessment 2013/2014 |
BX | Yes | Yes |
| Switzerland (see note 12) |
04.10.2011 | 17.04.2012 | 15.10.2012 | Year of Assessment 2013/2014 |
CA | - | - |
| Thailand (see note 13) |
07.09.2005 | 18.10.2005 | 07.12.2005 | Year of Assessment 2006/2007 |
AX | Yes | Yes |
| Türkiye (see note 14) |
24.09.2024 | 22.10.2024 | Pending | Pending | - | N/A | N/A |
| United Arab Emirates | 11.12.2014 | 12.05.2015 | 10.12.2015 | Year of Assessment 2016/2017 |
CN | Yes | Yes |
| United Kingdom | 21.06.2010 | 28.09.2010 | 20.12.2010 | Year of Assessment 2011/2012 |
BP | Yes | Yes |
| Vietnam | 16.12.2008 | 21.04.2009 | 12.08.2009 | Year of Assessment 2010/2011 |
BE | Pending | Pending |
| 2nd Protocol: 13.01.2014 |
30.09.2014 | 08.01.2015 | Year of Assessment 2016/2017 |
BE |
| Note | 1: | The MLI was developed under Action 15 of the Base Erosion and Profit Shifting (BEPS) package promulgated by the Organisation for Economic Co-operation and Development (OECD). The MLI is applied alongside covered DTAs, modifying their application in order to implement the tax treaty-related measures to prevent BEPS. China signed the MLI on 7 June 2017, and deposited with the OECD its instrument of approval of the MLI covering Hong Kong’s DTAs on 25 May 2022. The MLI entered into force for China (including Hong Kong) on 1 September 2022. The MLI is given effect in Hong Kong by the Inland Revenue (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Order made under section 49 of the Inland Revenue Ordinance. Hong Kong implements the MLI as part of its commitment to meet the minimum standards of the BEPS package on preventing tax treaty abuse and improving dispute resolution mechanism. The modifications made by the MLI to a covered DTA and the timing of entry into effect of those modifications depend on the reservations and notifications applicable to Hong Kong and the DTA partner under the MLI. To facilitate understanding of the effect of the MLI on individual DTA, the Department has developed synthesised text for each covered DTA to show when and how it is modified under the MLI (see also note 3). For more information about the MLI, please visit the OECD website. |
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| 2: | The symbol “-” represents that the DTA is not covered and modified by the MLI since the DTA partner has not yet joined the MLI or has not listed the DTA as an agreement which it wishes to be covered by the MLI. The abbreviation “N/A” represents that the DTA (as it may be amended) contains provisions for tax treaty-related measures to prevent BEPS such that the measures are not implemented via the MLI. |
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| 3: | Where a DTA has been amended by its protocol(s) and/or modified by the MLI, the column contains a document presenting the consolidated text of the DTA as amended by its protocol(s) and/or the synthesised text of the MLI and the DTA (as it may be amended). The sole purpose of the document is to facilitate the understanding of the application of the DTA as amended by its protocol(s) and/or as modified by the MLI, and the document does not constitute a source of law. The authentic legal texts of the DTA, its protocol(s) and/or the MLI remain the legal texts applicable. | ||
| 4: | Please click here for the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Republic of Armenia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance. | ||
| 5: | Please click here for the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the Kingdom of Bahrain for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance. | ||
| 6: | France replaced the wealth tax (l’impôt de solidarité sur la fortune) (ISF) by the wealth tax on real estate (l’impôt sur la fortune immobilière) (IFI), a tax of identical nature as ISF, with effect from 1 January 2018. The DTA shall also apply to IFI with effect from 1 January 2018 pursuant to paragraph 4 of Article 2 of the DTA. | ||
| 7: | Ireland introduced the Universal Social Charge (USC), a new tax imposed on total income, with effect from 1 January 2011. The DTA shall also apply to the USC pursuant to paragraph 4 of Article 2 of the DTA. | ||
| 8: | (i) | Please click here for the Note from Japan to Hong Kong dated 31 March 2012 and Hong Kong’s Note in reply dated 31 March 2012 regarding Article 11 of the DTA. |
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| (ii) | The DTA shall also apply, in the case of Japan, to the special income tax for reconstruction, the special corporation tax for reconstruction and the local corporation tax pursuant to paragraph 4 of Article 2 of the DTA. | ||
| 9: | The Note from Japan to Hong Kong dated 10 December 2014 and Hong Kong’s Note in reply dated 10 December 2014 regarding the expansion of the coverage of tax types under the exchange of information arrangement are shown in Schedule 2 of Chapter 112BS. | ||
| 10: | The arrangement signed in 1998 has ceased to have effect on the date on which the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (signed on 21 August 2006) applies to the relevant types of taxes. | ||
| 11: | Please click here for the Note from the Netherlands to Hong Kong dated 22 March 2011 and Hong Kong’s Note in reply dated 29 March 2011 regarding the date of entry into force of the DTA. | ||
| 12: | Please click here for the Note from Switzerland to Hong Kong dated 4 October 2011 and Hong Kong’s Note in reply dated 4 October 2011 regarding the signing of the DTA. | ||
| 13: | Please click here for the Note from the Government of Hong Kong to the Government of the Kingdom of Thailand dated 21 February 2008. | ||
| 14: | Please click here for the Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Republic of Türkiye for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance. | ||