Compendium · Asia · Hong Kong
Hong Kong: None (no general VAT/GST) on digital services
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Supported (free threshold) · Local term: No general VAT/GST
Last verified: 2026-10-29
Hong Kong has no VAT, GST or sales tax on digital services. IRD administers profits tax and other levies that are outside this compendium’s VAT/GST scope. Do not charge a Hong Kong consumption VAT on B2C digital supplies
No general VAT/GST on foreign B2C digital services (confirm still true). Treated as open / no tax in the pilot where listed
Spot a mistake in Hong Kong’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (None (no general VAT/GST))
- Free threshold?
- Yes — No general VAT/GST on foreign B2C digital services (confirm still true). Treated as open / no tax in the pilot where listed
- Amount / measure
- —
No VAT/GST registration — Hong Kong does not levy a consumption VAT/GST on digital services - Window
- No threshold window (from the first sale)
- Standard rate
- 0.0%
No VAT/GST - Who must register
- N/A for VAT/GST. Profits tax / business registration are separate regimes
- Evidence of location
- N/A for VAT/GST place-of-supply evidence
- Invoicing
- Do not add Hong Kong VAT/GST. Other invoice rules (business registration, profits tax) are outside this page
- Filing
- N/A for VAT/GST
- Effective
- N/A — no VAT/GST regime
- Authority
- Inland Revenue Department
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels allows sales under this jurisdiction's free threshold.
- Product class
- Digital service
- Support status
- Supported (free threshold) — No general VAT/GST on foreign B2C digital services (confirm still true). Treated as open / no tax in the pilot where listed
How to register
- Self-register online?
- No — Hong Kong does not operate a destination VAT/GST on digital B2C services — there is nothing to self-register for under a VAT/GST statute
- Resident representative / fiscal agent
- N/A for VAT/GST
- Regime
- No VAT/GST. Hong Kong does not operate a destination VAT/GST on digital B2C services
Steps (in order)
- Confirm no Hong Kong VAT/GST applies to the digital supply — https://www.ird.gov.hk/eng/tax/bus_pft.htm
- Do not treat profits tax, withholding tax, or stamp duty as covered by this VAT/GST page
- Keep ordinary commercial location records if needed for other jurisdictions’ rules
Documents
- N/A — No VAT/GST registration dossier
- Official processing time
- N/A — no VAT/GST registration service
- Official fees
- N/A
- Portal
- https://www.ird.gov.hk/
- Local bank account
- N/A
- Filing frequency
- N/A
- Payment currency
- N/A
- Input VAT recovery
- N/A
- Portal language
- Chinese and English
- Penalties
- N/A for VAT/GST
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG China (Hong Kong tax practice) — Member firm
- Deloitte China — Member firm
Official sources
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- N/A — no VAT/GST
- Is a local tax representative mandatory?
- N/A
- What rate applies?
- 0% — no VAT/GST
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice