{"id":42139,"date":"2025-06-29T15:25:27","date_gmt":"2025-06-29T12:25:27","guid":{"rendered":"https:\/\/expat-assurance.com\/?p=42139"},"modified":"2025-07-01T15:40:11","modified_gmt":"2025-07-01T12:40:11","slug":"impot-hong-kong","status":"publish","type":"post","link":"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/","title":{"rendered":"L\u2019imp\u00f4t \u00e0 Hong Kong : guide de l\u2019expatri\u00e9 fran\u00e7ais"},"content":{"rendered":"\n<p>La question de la fiscalit\u00e9 est essentielle pour tout Fran\u00e7ais souhaitant <a href=\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/vivre-hong-kong\/\">vivre \u00e0 Hong Kong<\/a> et y exercer une activit\u00e9 professionnelle. Bien qu\u2019attractif, le syst\u00e8me fiscal local est drastiquement diff\u00e9rent de celui que l\u2019on conna\u00eet en France.<\/p>\n\n\n\n<p>Que vous souhaitiez ouvrir une soci\u00e9t\u00e9 ou encore travailler en tant que <a href=\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/digital-nomad-hong-kong\/\">digital nomad \u00e0 Hong Kong<\/a>, ce guide vous pr\u00e9sente toutes les informations utiles \u00e0 conna\u00eetre concernant les imp\u00f4ts sur place.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pr\u00e9sentation de la fiscalit\u00e9 \u00e0 Hong Kong<\/h2>\n\n\n\n<p>Hong Kong est r\u00e9put\u00e9e mondialement pour son syst\u00e8me fiscal particuli\u00e8rement avantageux. En plus d\u2019\u00eatre moins nombreux, les imp\u00f4ts auxquels sont soumis les soci\u00e9t\u00e9s et les particuliers sont assortis de multiples abattements et d\u00e9ductions.<\/p>\n\n\n\n<p>Zoom sur le fonctionnement du syst\u00e8me fiscal hongkongais et les principaux imp\u00f4ts \u00e0 conna\u00eetre.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le principe de territorialit\u00e9 : une approche fiscale \u00e0 la fois simple et transparente<\/h3>\n\n\n\n<p>Contrairement aux pays occidentaux qui appliquent l\u2019imposition bas\u00e9e sur la r\u00e9sidence, Hong Kong a recours \u00e0 la fiscalit\u00e9 territoriale. Ce syst\u00e8me fiscal consiste \u00e0 imposer les revenus qui sont g\u00e9n\u00e9r\u00e9s dans le pays, ind\u00e9pendamment du statut de r\u00e9sident ou de non-r\u00e9sident du contribuable.<\/p>\n\n\n\n<p>En principe, les revenus de source \u00e9trang\u00e8re sont donc exon\u00e9r\u00e9s d\u2019imp\u00f4ts. Il s\u2019agit d\u2019un avantage consid\u00e9rable pour les individus et les soci\u00e9t\u00e9s ayant des activit\u00e9s ou des investissements mondiaux. Ceux-ci peuvent, en effet, r\u00e9duire drastiquement leur charge fiscale sur leurs revenus g\u00e9n\u00e9r\u00e9s en dehors du territoire de Hong Kong.<\/p>\n\n\n\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"17174\" class=\"elementor elementor-17174\">\n\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0048208 elementor-section-height-min-height tarrifs-new-section breakoutBlueSection elementor-section-items-stretch elementor-section-boxed elementor-section-height-default\" data-id=\"0048208\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8db35ce\" data-id=\"8db35ce\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a8a550 titlebeforeLineBlock elementor-hidden-mobile elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0a8a550\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-573e37a breakoutTitleBlock elementor-widget elementor-widget-heading\" data-id=\"573e37a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fini la gal\u00e8re avec votre assurance sant\u00e9 \u00e0 l\u2019\u00e9tranger!<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-002700b traficBenefitsListBlock elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"002700b\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-square-full\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Notre expert vous aide \u00e0 choisir la meilleure assurance sant\u00e9 internationale<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51e2acf traficBenefitsListBlock elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"51e2acf\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-square-full\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Rejoignez les 5000 familles d\u2019expatri\u00e9s fran\u00e7ais qui nous font confiance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0406628 elementor-hidden-mobile elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0406628\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-622ca86 elementor-star-rating--align-left breakoutRatingBlock elementor--star-style-star_fontawesome elementor-widget elementor-widget-star-rating\" data-id=\"622ca86\" data-element_type=\"widget\" data-widget_type=\"star-rating.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"elementor-star-rating__wrapper\">\n\t\t\t\t\t\t\t<div class=\"elementor-star-rating__title\">Satisfaction client:<\/div>\n\t\t\t\t\t\t<div class=\"elementor-star-rating\" title=\"4.7\/5\" itemtype=\"http:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\"><i class=\"elementor-star-full\">&#xE933;<\/i><i class=\"elementor-star-full\">&#xE933;<\/i><i class=\"elementor-star-full\">&#xE933;<\/i><i class=\"elementor-star-full\">&#xE933;<\/i><i class=\"elementor-star-7\">&#xE933;<\/i> <span itemprop=\"ratingValue\" class=\"elementor-screen-only\">4.7\/5<\/span><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-901c47e\" data-id=\"901c47e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe95181 elementor-align-right buttonTarifsTwoWidgetBlock elementor-widget-mobile__width-inherit elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"fe95181\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MTg2MzIsInRvZ2dsZSI6ZmFsc2V9\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\" id=\"open-popup\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Parler \u00e0 un conseiller<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<h3 class=\"wp-block-heading\">Les principaux imp\u00f4ts \u00e0 Hong Kong<\/h3>\n\n\n\n<p>La fiscalit\u00e9 \u00e0 Hong Kong repose sur trois imp\u00f4ts directs majeurs qui sont g\u00e9r\u00e9s par l\u2019<a href=\"https:\/\/www.ird.gov.hk\/eng\/welcome.htm\">Inland Revenue Department<\/a> (IRD) :<\/p>\n\n\n\n<ul>\n<li><strong>L\u2019imp\u00f4t sur les b\u00e9n\u00e9fices (Profits Tax) <\/strong>: celui-ci s\u2019applique sur les b\u00e9n\u00e9fices g\u00e9n\u00e9r\u00e9s par toute activit\u00e9 commerciale, professionnelle ou industrielle exerc\u00e9e \u00e0 Hong Kong<\/li>\n\n\n\n<li><strong>L\u2019imp\u00f4t sur les salaires<\/strong> <strong>(Salaries Tax)<\/strong> : celui-ci cible les revenus provenant d\u2019un emploi salari\u00e9 ou d\u2019une pension dont la source est Hong Kong<\/li>\n\n\n\n<li><strong>L\u2019imp\u00f4t sur les revenus locatifs (Property Tax)<\/strong> : celui-ci est pr\u00e9lev\u00e9 sur les revenus locatifs g\u00e9n\u00e9r\u00e9s par les biens immobiliers situ\u00e9s \u00e0 Hong Kong.<\/li>\n<\/ul>\n\n\n\n<p>Un autre atout majeur de la fiscalit\u00e9 hongkongaise est l\u2019absence de plusieurs imp\u00f4ts appliqu\u00e9s dans la plupart des pays occidentaux, \u00e0 savoir :<\/p>\n\n\n\n<ul>\n<li>La taxe sur la valeur ajout\u00e9e (TVA)<\/li>\n\n\n\n<li>L\u2019imp\u00f4t sur les plus-values<\/li>\n\n\n\n<li>Les droits de succession<\/li>\n\n\n\n<li>La retenue \u00e0 la source sur les dividendes et les int\u00e9r\u00eats.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 Hong Kong<\/h2>\n\n\n\n<p>Toute personne, physique ou morale, exer\u00e7ant une activit\u00e9 commerciale, professionnelle ou industrielle \u00e0 Hong Kong est imposable sur tous les b\u00e9n\u00e9fices g\u00e9n\u00e9r\u00e9s ou provenant de Hong Kong dans le cadre de cette activit\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taux d\u2019imposition et calcul<\/h3>\n\n\n\n<p>Le taux d\u2019imposition sur les b\u00e9n\u00e9fices varie selon qu\u2019il s\u2019agit d\u2019une soci\u00e9t\u00e9 ou d\u2019une entreprise non constitu\u00e9e en soci\u00e9t\u00e9 comme indiqu\u00e9 dans le tableau suivant :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Statut juridique<\/strong><\/td><td><strong>Taux d\u2019imposition 2025\/26<\/strong><\/td><\/tr><tr><td>Soci\u00e9t\u00e9s<\/td><td>8,25 % sur les premiers 2 millions de HKD16,5 sur le reste des b\u00e9n\u00e9fices<\/td><\/tr><tr><td>Entreprise non constitu\u00e9e en soci\u00e9t\u00e9<\/td><td>7,5 % sur les premiers 2 millions de HKD15 % sur le reste des b\u00e9n\u00e9fices<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ces taux d\u2019imposition sont nettement inf\u00e9rieurs \u00e0 ceux pratiqu\u00e9s en France, d\u2019o\u00f9 l\u2019int\u00e9r\u00eat marqu\u00e9 de nombreux entrepreneurs \u00e0 <a href=\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/creation-societe-hong-kong\/\">cr\u00e9er une soci\u00e9t\u00e9 \u00e0 Hong Kong<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">D\u00e9ductions<\/h3>\n\n\n\n<p>Th\u00e9oriquement, tous les frais et d\u00e9penses engag\u00e9s par le contribuable dans le cadre de la production de b\u00e9n\u00e9fices imposables peuvent \u00eatre d\u00e9duits. L\u2019<a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap112\">IRO<\/a> (Inland Revenue Ordinance) pr\u00e9voit express\u00e9ment une d\u00e9duction pour certaines d\u00e9penses, dont notamment :<\/p>\n\n\n\n<ul>\n<li>Les int\u00e9r\u00eats sur les emprunts contract\u00e9s dans le but de produire des b\u00e9n\u00e9fices imposables<\/li>\n\n\n\n<li>Les loyers des b\u00e2timents et des terrains d\u00e9di\u00e9s \u00e0 la production de b\u00e9n\u00e9fices imposables<\/li>\n\n\n\n<li>Le co\u00fbt de r\u00e9paration et de remplacement des outils, machines et \u00e9quipements utilis\u00e9s pour produire des b\u00e9n\u00e9fices imposables<\/li>\n\n\n\n<li>Le co\u00fbt d\u2019enregistrement des marques, dessins et brevets<\/li>\n\n\n\n<li>Les cr\u00e9ances irr\u00e9couvrables ou douteuses dont l\u2019IRD a reconnu la nature irr\u00e9couvrable.<\/li>\n<\/ul>\n\n\n\n<p>Vous pouvez retrouver l\u2019ensemble des d\u00e9ductions autoris\u00e9es et formellement interdites \u00e0 la section 16 de l\u2019IRO.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L\u2019imp\u00f4t sur le revenu \u00e0 Hong Kong<\/h2>\n\n\n\n<p>L\u2019imp\u00f4t sur les <a href=\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/salaire-moyen-hong-kong\/\">salaires \u00e0 Hong Kong<\/a> est pr\u00e9lev\u00e9 sur les revenus provenant d\u2019un emploi ou d\u2019une pension dont la source est Hong Kong.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taux d\u2019imposition et calcul<\/h3>\n\n\n\n<p>L&#8217;imp\u00f4t sur le revenu \u00e0 Hong Kong est calcul\u00e9 selon un bar\u00e8me progressif ou un taux standard. Le contribuable est automatiquement impos\u00e9 selon la m\u00e9thode de calcul la plus favorable.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Bar\u00e8me progressif<\/h4>\n\n\n\n<p>Le syst\u00e8me progressif tient compte du revenu imposable net, c\u2019est-\u00e0-dire le revenu total moins les d\u00e9ductions et les abattements.<\/p>\n\n\n\n<p>Voici un tableau reprenant les taux d\u2019imposition selon le bar\u00e8me progressif pour l\u2019ann\u00e9e 2025\/26 :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Revenus imposables<\/strong><\/td><td><strong>Taux d\u2019imposition<\/strong><\/td><\/tr><tr><td>1 &#8211; 50 000 HKD<\/td><td>2 %<\/td><\/tr><tr><td>50 001 \u2013 100 000 HKD<\/td><td>6 %<\/td><\/tr><tr><td>100 001 \u2013 150 000 HKD<\/td><td>10 %<\/td><\/tr><tr><td>150 001 \u2013 200 000 HKD<\/td><td>14 %<\/td><\/tr><tr><td>200 000 + HKD<\/td><td>17 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Taux d\u2019imposition standard<\/h4>\n\n\n\n<p>Le taux standard tient compte du revenu net, c\u2019est-\u00e0-dire le revenu total moins les d\u00e9ductions. Autrement dit, les abattements ne sont pas pris en compte pour cette m\u00e9thode de calcul.<\/p>\n\n\n\n<p>Le taux standard est fix\u00e9 \u00e0 15 % sur les 5 premiers millions de HKD et \u00e0 16 % sur le reste du revenu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">D\u00e9ductions et abattements<\/h3>\n\n\n\n<p>Les d\u00e9ductions et les abattements sont nombreux, ce qui permet aux contribuables de r\u00e9duire consid\u00e9rablement le montant de leur revenu imposable.<\/p>\n\n\n\n<p>D\u00e9couvrez dans le tableau ci-dessous quelques exemples de d\u00e9ductions et d\u2019abattements disponibles :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Abattements<\/strong><\/td><td><strong>Montants 2025\/26<\/strong><\/td><\/tr><tr><td>Abattement de base<\/td><td>132 000 HKD<\/td><\/tr><tr><td>Personne mari\u00e9e<\/td><td>264 000 HKD<\/td><\/tr><tr><td>C\u00e9libataire avec enfant<\/td><td>132 000 HKD<\/td><\/tr><tr><td>Enfant(s)<\/td><td>130 000 HKD par enfant<\/td><\/tr><tr><td>Parent ou grand-parent \u00e0 charge (60 ans ou plus)<\/td><td>50 000 HKD<\/td><\/tr><tr><td>Parent ou grand-parent \u00e0 charge (entre 55 et 60 ans)<\/td><td>50 000 HKD<\/td><\/tr><tr><td><strong>D\u00e9ductions<\/strong><\/td><td><strong>Limites autoris\u00e9es 2025\/26<\/strong><\/td><\/tr><tr><td>D\u00e9penses pour la formation personnelle<\/td><td>100 000 HKD<\/td><\/tr><tr><td>D\u00e9penses maison de retraite<\/td><td>100 000 HKD<\/td><\/tr><tr><td>Int\u00e9r\u00eats sur pr\u00eat immobilier<\/td><td>100 000 HKD<\/td><\/tr><tr><td>Loyers logement priv\u00e9<\/td><td>100 000 HKD<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Si vous envisagez de <a href=\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/travailler-hong-kong\/\">travailler \u00e0 Hong Kong<\/a> en tant que salari\u00e9, vous pouvez retrouver toutes les r\u00e9ductions et les abattements disponibles dans <a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/pam61e.pdf\">ce tableau<\/a> de l\u2019IRD.<\/p>\n\n\n\n<p><strong>Bon \u00e0 savoir<\/strong> : l\u2019IRD a d\u00e9velopp\u00e9 un <a href=\"https:\/\/www.ird.gov.hk\/eng\/ese\/st_comp_2025_26\/stcfrm.htm\">calculateur d\u2019imp\u00f4t en ligne<\/a> simple \u00e0 utiliser qui permet aux contribuables d\u2019estimer le montant de leur imp\u00f4t sur le revenu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L\u2019imp\u00f4t sur les revenus locatifs \u00e0 Hong Kong<\/h2>\n\n\n\n<p>La taxe sur les revenus locatifs est pr\u00e9lev\u00e9e \u00e0 un taux forfaitaire de 15 % aupr\u00e8s du propri\u00e9taire de tout terrain ou b\u00e2timent lou\u00e9 et situ\u00e9 \u00e0 Hong Kong.<\/p>\n\n\n\n<p>Celle-ci est calcul\u00e9e sur la valeur imposable nette du bien immobilier qui s\u2019obtient de la mani\u00e8re suivante :<\/p>\n\n\n\n<p><strong>Valeur imposable nette<\/strong> = Revenus locatifs &#8211; loyers irr\u00e9couvrables &#8211; taxes pay\u00e9es par le propri\u00e9taire &#8211; abattement l\u00e9gal pour r\u00e9parations et d\u00e9penses<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les autres imp\u00f4ts et taxes \u00e0 payer \u00e0 Hong Kong<\/h2>\n\n\n\n<p>D\u00e9couvrez dans le tableau ci-dessous quelques exemples d\u2019autres taxes et imp\u00f4ts \u00e0 payer \u00e0 Hong Kong :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Taxe<\/strong><\/td><td><strong>Montant ou pourcentage<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/brfee_table.pdf\">Certificat d\u2019enregistrement d\u2019entreprise<\/a><\/td><td><strong>Certificat d\u2019un an <\/strong>: 2 200 HKD<br><strong>Certificat de trois ans<\/strong> : 6 020 HKD<\/td><\/tr><tr><td><a href=\"https:\/\/www.td.gov.hk\/filemanager\/common\/td341_02_2021.pdf\">Taxe annuelle d\u2019immatriculation pour les voitures particuli\u00e8res<\/a><\/td><td>Entre 5 074 HKD (moteur de moins de 1 500 cc) et 16 592 HKD (moteur de plus de 4 500 cc)<\/td><\/tr><tr><td><a href=\"https:\/\/www.cad.gov.hk\/english\/departure_tax.html\">Taxe de d\u00e9part des passagers a\u00e9riens<\/a><\/td><td>200 HKD pour les voyageurs de 12 ans et plus<\/td><\/tr><tr><td><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/hat.htm\">Taxe de s\u00e9jour (h\u00e9bergement h\u00f4telier)<\/a><\/td><td>3 % des frais d\u2019h\u00e9bergement<\/td><\/tr><tr><td><a href=\"https:\/\/www.customs.gov.hk\/en\/service-enforcement-information\/trade-facilitation\/dutiable-commodities\/types-and-duty-rates\/index.html\">Droits de douane et d\u2019accise<\/a><\/td><td><strong>Cigarettes <\/strong>: 3 306 HKD par tranche de 1 000<br><strong>Cigares <\/strong>: 4 258 HKD par kg<br><strong>Alcool de plus de 30 %<\/strong> : 100 % sur les premiers 200 HKD et 10 % sur le reste<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>La question de la fiscalit\u00e9 est essentielle pour tout Fran\u00e7ais souhaitant vivre \u00e0 Hong Kong et y exercer une activit\u00e9 professionnelle. Bien qu\u2019attractif, le syst\u00e8me fiscal local est drastiquement diff\u00e9rent de celui que l\u2019on conna\u00eet en France. Que vous souhaitiez ouvrir une soci\u00e9t\u00e9 ou encore travailler en tant que digital nomad \u00e0 Hong Kong, ce [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":42140,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[219,293],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.9 (Yoast SEO v24.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscalit\u00e9 et imp\u00f4ts \u00e0 Hong Kong - Expat Assurance<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez le fonctionnement du syst\u00e8me fiscal hongkongais et les principaux imp\u00f4ts \u00e0 conna\u00eetre : soci\u00e9t\u00e9, revenus, locatif, et d\u2019autres encore.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019imp\u00f4t \u00e0 Hong Kong : guide de l\u2019expatri\u00e9 fran\u00e7ais\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez le fonctionnement du syst\u00e8me fiscal hongkongais et les principaux imp\u00f4ts \u00e0 conna\u00eetre : soci\u00e9t\u00e9, revenus, locatif, et d\u2019autres encore.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/\" \/>\n<meta property=\"og:site_name\" content=\"Expat Assurance\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/expatassurance\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-29T12:25:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-01T12:40:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2025\/07\/impot-hong-kong.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1012\" \/>\n\t<meta property=\"og:image:height\" content=\"599\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Charlotte Graux\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Charlotte Graux\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/\"},\"author\":{\"name\":\"Charlotte Graux\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/#\/schema\/person\/5c1533653ab268862ee51cba528c72d9\"},\"headline\":\"L\u2019imp\u00f4t \u00e0 Hong Kong : guide de l\u2019expatri\u00e9 fran\u00e7ais\",\"datePublished\":\"2025-06-29T12:25:27+00:00\",\"dateModified\":\"2025-07-01T12:40:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/\"},\"wordCount\":1323,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2025\/07\/impot-hong-kong.png\",\"articleSection\":[\"Asie\",\"Hong Kong\"],\"inLanguage\":\"fr\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/\",\"url\":\"https:\/\/expat-assurance.com\/fr\/asie\/hong-kong\/impot-hong-kong\/\",\"name\":\"Fiscalit\u00e9 et imp\u00f4ts \u00e0 Hong Kong - 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