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Hong Kong Master Tax Guide 2025/26 (33rd Edition)

Hong Kong Master Tax Guide 2025/26 (33rd Edition)

  • Author:
  • Publisher: Wolters Kluwer (HK) (formerly CCH)
  • ISBN: 9789887617266
  • Previous Edition ISBN: 9789887617235
  • Published In: September 2025
  • Format: Paperback , 1300 pages
  • Jurisdiction: Hong Kong ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,450.00

HKD 1,406.50 Save HKD 43.50 (3%)

Delivery Time: around 2-3 working days
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
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  • Description 
  • Contents 

Details

You can either buy this standalone book OR buy this toolkit which also includes this book and a lot more practical contents: Hong Kong Tax & Accounting Practical Toolkit

 

Wolters Kluwer’s Hong Kong Master Tax Guide  has long been regarded as Hong Kong's leading professional tax handbook, providing annually updated guidance and in-­depth analysis on taxation practice in Hong Kong for three decades. The 2025/26 (33rd Edition) provides a clear, concise and current commentary covering the full scope of Hong Kong Tax Law.

This latest edition highlights the most recent updates in Hong Kong tax legislation since the previous edition, along with their practical implications, including:

  • Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025;
  • Inland Revenue (Amendment) (Tax Concessions for Intellectual Property Income) Ordinance 2024;
  • Inland Revenue (Amendment) (Tax Deductions for Leased Premises Reinstatement and Allowances for Buildings and Structures) Ordinance 2024;
  • Inland Revenue (Amendment) (Tax Deductions for Assisted Reproductive Service Expenses) Ordinance 2025;
  • Stamp Duty (Amendment) Ordinance 2024;
  • Updates on Board of Review cases in profits tax, salaries tax and stamp duty, including Chapman Development Limited v Commissioner of Inland Revenue; Patrick Cox Asia Limited v Commissioner of Inland Revenue; Touax Container Investment Limited v Commissioner of Inland Revenue; and John Wiley & Sons UK2 LLP and Wiley International LLC v The Collector of Stamp Revenue;
  • Updates on the Inland Revenue Department's Departmental Information and Technology Plan and e-Filing Project;
  • Updates on international tax developments, including Pillar Two and its implementation in Hong Kong; Other tax measures announced by the Chief Executive in the 2024 Policy Address and by the Financial Secretary in the 2025/26 Budget.

Expertly reviewed and updated by BDO Tax Limited, the Hong Kong Master Tax Guide 2025/26 (33rd Edition) is a comprehensive and practical reference for Hong Kong taxation.

  1. Introduction to Hong Kong Revenue Law
  2. Salaries Tax
  3. Personal Allowances
  4. Personal Assessment
  5. Property Tax
  6. Profits Tax: Chargeability, Basis Period and Profits Tax Rates
  7. Profits Tax: Stock Valuation, Deductions and Losses
  8. Profits Tax: Special Items, Businesses and Taxpayers
  9. Depreciation and Other Capital Allowances
  10. Returns and Information, Assessment, Provisional Tax
  11. Payment and Recovery of Tax
  12. Objections, Appeals
  13. Offences and Penalties
  14. Advance Rulings, Anti-avoidance
  15. Stamp Duty
  16. International Tax Considerations: Tax Treaties and BEPS
  17. Transfer Pricing

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