Hong Kong has an extensive network of tax treaties, officially known as Double Taxation Agreements (DTAs) and Tax Information Exchange Agreements (TIEAs).
| Country/Region | Type of Agreement | Effective Year (if applicable) | Notes |
|---|---|---|---|
| Austria | DTA | 2012/2013 | |
| Bahrain | DTA | - | Pending ratification |
| Bangladesh | DTA | - | Pending ratification |
| Belgium | Comprehensive DTA | - | |
| Brunei Darussalam | DTA | 2010/2011 | |
| Canada | DTA | 2014/2015 | |
| Mainland China | Comprehensive DTA | - | |
| Czech Republic | DTA | 2012/2013 | |
| Denmark | TIEA | - | |
| Faroe Islands | TIEA | - | |
| Finland | DTA | 2013/2014 | |
| France | DTA | 2011/2012 | |
| Germany | DTA | 2012/2013 | |
| Guernsey | TIEA | - | |
| Hungary | DTA | 2012/2013 | |
| Iceland | TIEA | - | |
| India | Comprehensive DTA | - | |
| Indonesia | DTA | 2015/2016 | |
| Ireland | DTA | 2013/2014 | |
| Isle of Man | TIEA | - | |
| Italy | DTA | 2012/2013 | |
| Japan | DTA | 2011/2012 | |
| Jersey | TIEA | - | |
| Korea | DTA | 2014/2015 | |
| Kuwait | DTA | 2015/2016 | |
| Latvia | DTA | 2016/2017 | |
| Liechtenstein | DTA | 2012/2013 | |
| Lithuania | DTA | 2016/2017 | |
| Luxembourg | Comprehensive DTA | 2019/2020 | |
| Macao SAR | DTA | 2017/2018 | Arrangements for the Avoidance of Double Taxation |
| Malaysia | DTA | 2013/2014 | |
| Malta | DTA | 2012/2013 | |
| Mexico | DTA | 2015/2016 | |
| Netherlands | DTA | 2010/2011 | |
| New Zealand | DTA | 2011/2012 | |
| Norway | TIEA | - | |
| Pakistan | Comprehensive DTA | - | |
| Portugal | DTA | 2012/2013 | |
| Qatar | DTA | - | Pending ratification |
| Romania | DTA | - | Pending ratification |
| Russia | Comprehensive DTA | - | |
| Saudi Arabia | DTA | 2019/2020 | |
| Serbia | DTA | - | Pending ratification |
| Singapore | Comprehensive DTA | - | |
| South Africa | DTA | 2015/2016 | |
| Spain | DTA | 2011/2012 | |
| Sweden | TIEA | - | |
| Switzerland | DTA | 2011/2012 | |
| Thailand | Comprehensive DTA | 2010/2011 | |
| Turkey | DTA | - | Pending ratification |
| United Arab Emirates (UAE) | DTA | 2015/2016 | |
| United Kingdom (UK) | DTA | 2010/2011 | |
| United States (US) | TIEA | - | |
| Vietnam | Comprehensive DTA | 2016/2017 |
Countries Without Tax Treaties with Hong Kong
These are simply a representative sample of countries with no tax treaty agreements with Hong Kong.
| Region | Country | Notes |
|---|---|---|
| Africa | Egypt | Significant economic partner |
| South America | Argentina | Growing trade relationship |
| Middle East | Iran | Potential for future economic cooperation |
| Europe | Greece | Popular tourist destination for Hong Kong residents |
| North America | Dominican Republic | Increasing trade and investment ties |
- Angola
- Brazil
- Chile
- Colombia
- Ethiopia
- Kenya
- Morocco
- Nigeria
- Peru
- Philippines
Please note that this is not an exhaustive list and is subject to change as Hong Kong actively negotiates new agreements.
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