On 9 June 2026, the Hong Kong government announced an Action Plan adopting a "4T" framework to encourage multinational corporations to centralise fund management, asset holding and trading functions in the city. Two days later, on 11 June 2026, officials confirmed the plan broadens existing tax incentives and adds a pre-approval mechanism so companies can lock in their tax treatment before committing capital.
香港政府于2026年6月9日公布以"4T"框架为核心的行动计划，吸引跨国企业把资金管理、资产持有及贸易职能集中到香港。6月11日，官方进一步确认计划将扩阔现有税务优惠，并新增预先裁定机制，让企业在投入资金前先锁定税务待遇。
| Measure 措施 | Before 原状 | After 调整后 |
|---|---|---|
| Commodity traders in international maritime business 国际航运大宗商品贸易商利得税 | 16.5% standard rate 标准税率16.5% | 8.25% concessionary rate 优惠税率8.25%（half rate 减半征收） |
| Unified Fund Exemption (UFE) 统一基金豁免 | Existing scope 原有范围 | Expanded scope; amending Bill to be tabled in LegCo on 24 June 2026 扩大范围，修订条例草案定于2026年6月24日提交立法会 |
| Certainty for new investors 新投资者税务确定性 | Case-by-case ruling 逐案裁定 | Pre-approval mechanism 预先批准机制，落户前确认资格 |
The 8.25% rate applies to eligible commodity traders operating in international maritime business, effectively halving the standard profits tax rate of 16.5%. The draft law enhancing the UFE regime was unveiled on 16 June 2026 and is scheduled for Legislative Council introduction on 24 June 2026.
8.25%的优惠税率适用于在国际航运业务中经营的合资格大宗商品贸易商，相当于把16.5%的标准利得税率减半。强化统一基金豁免制度的条例草案已于2026年6月16日公布，并定于6月24日提交立法会审议。
- Multinational groups willing to set up a corporate treasury centre in Hong Kong to manage regional cash and financing
- Commodity trading firms with international maritime operations
- Fund managers and family offices that can benefit from the expanded UFE scope
- Groups prepared to relocate substantive decision-making functions — paper entities without local substance are excluded
- 愿意在香港设立企业财资中心、统筹区域资金与融资的跨国集团
- 经营国际航运业务的大宗商品贸易公司
- 可从扩大后的统一基金豁免中受益的基金管理人与家族办公室
- 愿意把实质决策职能迁到香港的企业——没有本地实质经营的书面实体不符合资格
Step 1: Map your group structure — identify which trading, treasury or asset-holding entities could be relocated to Hong Kong and estimate taxable profits at stake. Step 2: Apply for the pre-approval ruling with the Inland Revenue Department before signing any lease or transfer-pricing agreement, so the 8.25% rate or UFE eligibility is confirmed in writing. Step 3: Target the second half of 2026 for implementation, once the Bill passes LegCo — early movers secure rulings before the queue builds.
第一步：梳理集团架构，找出可迁至香港的贸易、财资或资产持有实体，测算涉及的应税利润规模。第二步：在签署任何租约或转让定价协议前，先向税务局申请预先裁定，把8.25%税率或基金豁免资格以书面形式锁定。第三步：以2026年下半年为落地目标，待条例草案通过立法会后立即实施——先申请者可在排队高峰期前拿到裁定。
Hong Kong is converting tax incentives from "apply and hope" into "approve before you invest." For groups with commodity trading or regional treasury needs, the 16.5% → 8.25% cut is a direct cost reduction of 50% on qualifying profits. Act on the pre-approval channel in Q3-Q4 2026; waiting until 2027 means competing with every multinational that reads the same gazette.
香港正把税务优惠从"先落户再申请"变成"先批准再投资"。对有大宗商品贸易或区域财资需求的集团，16.5%降至8.25%意味着合资格利润税负直接减少50%。建议在2026年第三、四季度启动预先裁定申请；等到2027年再动手，就要和读到同一份宪报的所有跨国企业一起排队。
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