Trading profits hong kong
27 Nov 2018 The trade, profession or business derives profits; and; The profits arise in or are derived from Hong Kong. With regard to the last requirement, Hong Kong profits tax is ONLY charged on profits derived from a trade, Hong Kong sourced income is currently subject to a rate of taxation of 16.5 per cent. Where there is a trade/business carried on in Hong Kong, including a permanent establishment (PE) in Hong. Kong, any Hong Kong sourced income/profits would