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Hong Kong VAT Rates 2026

Hong Kong (香港 (Heung Gong)) levies Value Added Tax under the name Business Registration Number (BR Number). The standard rate is 0%, applied to most goods and services. Hong Kong applies a single flat rate with no reduced rates.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/HK endpoint to get Hong Kong rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/HK
# No authentication required for rate lookups

# Response:
# { "country_code": "HK", "standard_rate": 0,
#   "reduced_rates": [], "currency": "HKD" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Hong Kong standard rate.

// 1. Validate the customer's Hong Kong VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/HK/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Hong Kong VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/HK').then(r => r.json());
// → { standard_rate: 0, reduced_rates: [] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Hong Kong standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Hong Kong VAT

Hong Kong has no VAT or GST. Its standard rate is 0% — making it one of the few major financial centers without consumption tax. The Business Registration Number (BR) is an 8-digit identifier issued by the Companies Registry and IRD. HK is a critical hub for APAC B2B SaaS and fintech.

The Hong Kong Business Registration Number is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Hong Kong business customer, validate their VAT registration number first.

VAT rates in other EU countries