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Hong Kong announces 2025-26 Budget proposing favorable tax measures for specific sectors

|Tax Alerts, Legislation & Policy, Na ...|Hong Kong
Hong Kong

  • Under the new budget, a tax deduction may be allowed for expenditures related to acquisition of intellectual property.
  • The budget proposes enhancements of preferential tax regimes in capital management and shipping industries.
 

On 26 February 2025, the Financial Secretary of Hong Kong announced the 2025/26 Hong Kong Budget. The key proposed tax measures are highlighted below.

A tax deduction is proposed for intellectual-property (IP) related expenditures, including lump sum licensing fees for…

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