Home / Profits tax and related tax filings / FSIE
Covered income and commencement
Content date: 2026-08-24
Covered income and commencement
Foreign-sourced interest, dividends and IP income have been covered since 1 January 2023, together with disposal gains from assets other than equity; disposal gains from equity interests (capital or revenue in nature) since 1 January 2024 (see table).
FSIE: covered income and commencement
| Class of income | Commencement |
|---|---|
| Foreign interest, dividends, IP income | 1 January 2023 |
| Foreign disposal gains (assets other than equity) | 1 January 2023 |
| Disposal gains from equity (including capital in nature) | 1 January 2024 |
Case-specific decisions differ — book a consultation with our advisers.
The content of this page is general professional information and does not constitute tax, legal or investment advice. For specific cases, please consult a Hong Kong practising accountant or tax adviser, or refer to official publications of the IRD / SFC / HKMA / CR.