Hong Kong 2026-2027 Budget: 100% Profits Tax Reduction and 5% Concessionary Rate for Enterprises

香港2026-2027年度财政预算案：企业利得税全额减免及5%优惠税率

政策核心 / Policy Core

Hong Kong's 2026-2027 Budget delivers a 100% profits tax reduction for the 2025/26 assessment year, capped at HK$3,000 per business, benefiting an estimated 171,000 enterprises. The relief applies automatically through the final tax assessment, requiring no separate application.

香港2026-2027年度财政预算案为2025/26课税年度提供100%利得税减免，每家企业上限为3000港元，政府预计惠及17.1万家企业。该减免直接通过冲减该年度最终应缴税款实施，企业无需单独申请。

优惠税率组合拳 / Concessionary Tax Rates

Beyond the one-off reduction, the government is drafting a systematic incentive package for companies establishing headquarters or operations in Hong Kong, offering concessionary rates of half-tax or 5% for qualifying industries. Eligibility hinges on sector, technology level, and projected economic value and job creation.

除一次性减免外，港府正制定一套系统化激励方案，面向以香港为基地的企业。符合条件的企业可享受半税或5%的优惠税率，资格按所属行业、技术水平及预计为香港带来的经济价值和就业机会综合评估。

配套措施与生效时间 / Supporting Measures and Timeline

| 优惠项目 | 内容 | 时间 |

|----------|------|------|

| 利得税减免 | 100%减免，上限3000港元 | 2025/26课税年度 |

| 优惠税率 | 半税或5% | 2026年内提交条例修订草案 |

| 批地与财政资助 | 纳入优惠组合 | 待条例通过后实施 |

The incentive framework is expected to be tabled as a legislative amendment bill within 2026, covering land grants, financial subsidies, and tax relief. Companies positioning themselves now will be first in line when the bill passes.

激励政策组合的初步框架已拟定，预计2026年内提交条例修订草案，内容涵盖批地安排、财政资助及税收减免。现在启动布局的企业，可在条例通过后第一时间申请。

企业该做什么 / Action Steps

- 已在港经营的：核对2025/26课税年度报税表，确认3000港元减免已计入最终税款，勿漏享

- 考虑设区域总部的：梳理自身行业、技术水平与就业创造计划，提前准备资格评估材料

- 观望中的：跟踪条例草案进度，2026年内草案提交后窗口竞争将加剧

对企业出海的意义 / What It Means for Going Global

Step one: verify your Hong Kong entity claims the HK$3,000 profits tax reduction in the 2025/26 filing. Step two: if you plan a regional HQ, prepare a dossier on technology level and job creation to qualify for the 5% concessionary rate. Step three: monitor the amendment bill expected within 2026—early applicants lock in land and subsidy slots before quotas tighten.

第一步：核查香港主体在2025/26课税年度申报中已享受3000港元利得税减免。第二步：若计划设区域总部，立即准备技术水平和就业创造证明材料，锁定5%优惠税率资格。第三步：紧盯2026年内条例草案提交��间——批地和财政资助名额有限，早申请者先占位。