Double Tax Treaty · In force
Hong Kong – United Kingdom
Public reference summary of the double tax treaty between Hong Kong and United Kingdom. For treaty-shopping analysis, LOB checks, MLI modifications and beneficial ownership tests, use FiscalEyes' Treaty Optimiser.
Withholding tax rates
Default treaty rates shown. Real-world applicability depends on beneficial ownership, LOB clauses, MLI positions and substance tests — FiscalEyes checks these automatically.
Dividends
15%
Treaty-reduced WHT
Interest
0%
Treaty-reduced WHT
Royalties
3%
Treaty-reduced WHT
Signed
—
Effective
December 20, 2010
Permanent establishment
Standard OECD model
Key notes
0% on dividends if 10%+ ownership
Jurisdiction profiles
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