HONG KONG TAX TREATY NETWORK

Table: Comprehensive Double Taxation Agreements / Arrangement concluded between the below Country / Region and Hong Kong

Country / Region

Date of
Entry into Force

Effective From

Austria

01.01.2011

Year of Assessment
2012/2013

Austria
(Protocol)

03.07.2013

03.07.2013

Belarus

30.11.2017

Year of Assessment
2018/2019

Belgium

07.10.2004

Year of Assessment
2004/2005

Brunei

19.12.2010

Year of Assessment
2011/2012

Cambodia

27.12.2019

Year of Assessment
2020/2021

Canada

29.10.2013

Year of Assessment
2014/2015

Czech

24.01.2012

Year of Assessment
2013/2014

Estonia

18.12.2019

Year of Assessment
2020/2021

Finland

30.12.2018

Year of Assessment
2019/2020

France

01.12.2011

Year of Assessment
2012/2013

Georgia

Pending

Pending

Guernsey

05.12.2013

Year of Assessment
2014/2015

Hungary

23.02.2011

Year of Assessment
2012/2013

India

30.11.2018

Year of Assessment
2019/2020

Indonesia

28.03.2012

Year of Assessment
2013/2014

Ireland

10.02.2011

Year of Assessment
2012/2013

Italy

10.08.2015

Year of Assessment
2016/2017

Japan

14.08.2011

Year of Assessment
2012/2013

Japan
(Exchange of Notes)

06.07.2015

Year of Assessment
2016/2017

Jersey

03.07.2013

Year of Assessment
2014/2015

Korea

27.09.2016

Year of Assessment
2017/2018

Kuwait

24.07.2013

Year of Assessment
2014/2015

Latvia

24.11.2017

Year of Assessment
2018/2019

Liechtenstein

08.07.2011

Year of Assessment
2012/2013

Luxembourg

20.01.2009

Year of Assessment
2008/2009

Luxembourg
(Protocol)

17.08.2011

Year of Assessment
2012/2013

Macao SAR

18.08.2020

Year of Assessment
2021/2022

Mainland of China

10.04.1998

Year of Assessment
1998/1999

Mainland of China

08.12.2006

Year of Assessment
2007/2008

Mainland of China
(2nd Protocol)

11.06.2008

11.06.2008

Mainland of China
(3rd Protocol)

20.12.2010

20.12.2010

Mainland of China
(4th Protocol)

29.12.2015

29.12.2015

Mainland of China
(5th Protocol)

06.12.2019

Year of Assessment
2020/2021

Malaysia

28.12.2012

Year of Assessment
2013/2014

Malta

18.07.2012

Year of Assessment
2013/2014

Mexico

07.03.2013

Year of Assessment
2014/2015

Netherlands

24.10.2011

Year of Assessment
2012/2013

New Zealand

09.11.2011

Year of Assessment
2012/2013

New Zealand
(2nd Protocol)

09.08.2018

09.08.2018

Pakistan

24.11.2017

Year of Assessment
2018/2019

Portugal

03.06.2012

Year of Assessment
2013/2014

Qatar

05.12.2013

Year of Assessment
2014/2015

Romania

21.11.2016

Income derived on or after 01.01.2017

Russia

29.07.2016

Year of Assessment
2017/2018

Saudi Arabia

01.09.2018

Year of Assessment
2019/2020

Serbia

30.12.2020

Year of Assessment
2021/2022

South Africa

20.10.2015

Year of Assessment
2016/2017

Spain

13.04.2012

Year of Assessment
2013/2014

Switzerland

15.10.2012

Year of Assessment
2013/2014

Thailand

07.12.2005

Year of Assessment
2006/2007

United Arab Emirates

10.12.2015

Year of Assessment
2016/2017

United Kingdom

20.12.2010

Year of Assessment
2011/2012

Vietnam

12.08.2009

Year of Assessment
2010/2011

Vietnam
(Protocol)

08.01.2015

Year of Assessment
2016/2017

For details, please visit https://www.ird.gov.hk/eng/tax/dta_inc.htm or Connect with Us.

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