Hong Kong VAT Rate 2026
Hong Kong (香港 (Hēunggóng)) does not levy VAT — and no GST or general sales tax either.
Rate update
Hong Kong has no VAT or GST. Revenue is primarily collected through profits tax, salaries tax, and stamp duty. This makes HK one of the most tax-efficient jurisdictions for cross-border e-commerce.
No VAT, GST or sales tax — 2026
Hong Kong levies no VAT, GST or sales tax of any kind — one of the only major trading economies in the world without a consumption tax. A 5% GST was proposed in 2006 but abandoned within months under public pressure, and the idea resurfaces periodically when fiscal deficits widen. Government revenue rests instead on profits tax, salaries tax, stamp duty and land premiums. For cross-border sellers this means no registration, no invoicing rules and no import VAT — though Hong Kong businesses selling into other countries must still register there.
Registration and filing
| Tax authority | Inland Revenue Department (IRD) |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/HK endpoint to get Hong Kong data 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", "tax_type": "none",
# "standard_rate": 0, "reduced_rates": [],
# "currency": "HKD", "last_updated": "2026-01-01" }About Hong Kong VAT
VAT in Hong Kong is administered by the Inland Revenue Department (IRD). Before applying any zero-rate or exemption to a Hong Kong business customer, validate their registration first.
Sources: PwC Worldwide Tax Summaries · IRD Hong Kong (accessed Jun 2026)
Rate history
- 2006A proposed 5% GST was withdrawn after public opposition
Frequently asked questions
What is the VAT rate in Hong Kong in 2026?
0% — Hong Kong has no VAT, GST or sales tax. There is nothing to register for or charge on local sales.
Do Hong Kong companies charge VAT to overseas customers?
Not under Hong Kong law, but they may need to register for VAT/GST in customers' countries — for example EU VAT via OSS/IOSS or UK VAT for digital sales.
Related concepts and guides: