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Dividends out
Content date: 2026-08-24
Profit repatriation: dividends
Dividends from a Mainland subsidiary to its Hong Kong parent attract withholding of 10% in general; 5% under the Arrangement where the Hong Kong company holds at least 25% directly, holds a certificate of resident status and passes the beneficial-owner review. Dividends are not taxed in Hong Kong, so there is no double taxation on the two sides.
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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.