Hong Kong SAR Tax Insights - KPMG China

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Providing latest updates and insights on tax issues

Providing latest updates and insights on tax issues

Hong Kong Tax Alert

Past issues

2026 issues

Issue 1: The IRD’s guidance for dual-resident individuals under the double tax arrangement between the Chinese Mainland and the Hong Kong SAR

Inclusive Framework BEPS Agreement

Pillar Two

Jan 2026 | Frequently Asked Questions for Hong Kong SAR and the Chinese Mainland

Oct 2025 | Pillar Two developments in Hong Kong – the IRD’s letter to in-scope MNE groups

Sep 2025 | Navigating BEPS Pillar 2 – The G7 statement on the side-by-side system and the path ahead

May 2025 | Hong Kong moves forward with minimum tax implementation following legislative approval

Apr 2025 | Draft Pillar 2 legislation refined and government responses to public feedback released

Jan 2025 | Release of compilation of qualified legislation and information filing and exchange tools for GloBE Rules

Jan 2025 | Administrative Guidance outlining an extension of the limitation of the use of deferred tax assets under the transitional rules

Jan 2025 | OECD releases updates to global minimum tax administration

Dec 2024 | A glimpse into the maze: An overview of the draft Pillar 2 legislation in the Hong Kong SAR

Nov 2024 | Update on Pillar 2 consultation outcome and implementation timeline in the Hong Kong SAR

Jul 2024 | The OECD’s transitional qualification mechanism for Pillar 2 legislation

Jun 2024 | The fourth tranche of Administrative Guidance on Pillar Two of BEPS 2.0

Feb 2024 | The third tranche of Administrative Guidance on Pillar Two of BEPS 2.0

Jan 2024 | The Hong Kong SAR has launched a public consultation on BEPS 2.0 implementation

Oct 2023 | The Multilateral Convention on the Subject to Tax Rule is open for signature

Aug 2023 | The Subject to Tax Rule and its potential application in the Hong Kong SAR

Jul 2023 | The second tranche of Administrative Guidance of Pillar Two

Jul 2023 | Template and guidance on the GloBE Information Return

Jul 2023 | Latest releases on Pillar One and Pillar Two of BEPS 2.0

Jul 2023 | Update on Pillar One and Pillar Two of BEPS 2.0

Feb 2023 | Administrative Guidance of Pillar Two under BEPS 2.0

Jan 2023 | Implementation package of Pillar Two under BEPS 2.0

Aug 2022 | Enactment of Alternative Minimum Tax in the United States

Jun 2022 | Update on Pillar One and Pillar Two of BEPS 2.0

Apr 2022 | Update on Pillar 2 following Commentary Release

Mar 2022 | Release of the GloBE Rules Commentary and Illustrative Examples under Pillar Two of BEPS 2.0

Dec 2021 | Update on Pillar 2 agreement

Dec 2021 | Release of the GloBE model rules under Pillar Two of BEPS 2.0

Nov 2021 | The impact of BEPS on tax incentives in Asia Pacific

Oct 2021 | Update on 8 October 2021 BEPS Agreement

Jul 2021 | Initial response level agreement on Pillar 1 and Pillar 2

Pillar One

Jul 2023 | Observations on Amount B under Pillar One

Jul 2023 | Latest releases on Pillar One and Pillar Two of BEPS 2.0

Jul 2023 | Update on Pillar One and Pillar Two of BEPS 2.0

Jan 2023 | Public consultation on Amount B under Pillar One

Jul 2022 | Public Consultation on Pillar One Amount A

Jun 2022 | Update on Pillar One and Pillar Two of BEPS 2.0

May 2022 | Public Consultation on Pillar One Amount A

Apr 2022 | Public Consultation on Pillar One Amount A

Mar 2022 | Public Consultation on Pillar One Amount A

Feb 2022 | Public Consultation on Pillar One Amount A

Oct 2021 | Update on 8 October 2021 BEPS Agreement

Jul 2021 | Initial response level agreement on Pillar 1 and Pillar 2

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Key Contact

John Timpany
Head of Tax, Hong Kong SAR
Tax Reimagined Lead in Asia Pacific
KPMG China

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