Black Ledger – Country Profile

Hong Kong remains a premier jurisdiction for territorial taxation, simple corporate structures, and deep financial markets. Only locally sourced income is taxed—foreign income is 100% exempt, even if remitted. It’s a global hub for international business, with no capital gains or dividend tax and a top-tier regulatory framework. However, political risks have risen under increased integration with mainland China. Despite this, Hong Kong is still a highly effective entity flag for entrepreneurs and international investors who need access to Asian markets and a clean, low-tax legal framework—provided they are comfortable with the geopolitical trajectory.