About This Guide
A comprehensive 2026 guide to establishing and operating in Hong Kong, covering company formation, the territorial profits tax system, the FSIE regime, corporate banking, immigration routes, family office structures, intellectual property, regulated activities and the Greater Bay Area opportunity — written for international entrepreneurs, investors and professional advisers.
Hong Kong ranks third globally as a financial centre and offers international businesses a uniquely compelling combination: a territorial profits tax system with rates from 8.25%, no VAT or capital gains tax, free movement of capital, an English common law framework and unrivalled access to Mainland China's economy. This guide — current to August 2026 — provides a commercially intelligent introduction to every material aspect of establishing and operating in Hong Kong. Topics covered include choosing a business structure, company incorporation, the two-tier profits tax regime, the Foreign-Sourced Income Exemption regime, international tax and Pillar Two, corporate banking and KYC, employment law and MPF, immigration and talent schemes, family office tax concessions, intellectual property, regulatory licensing and realistic operating costs. Written for internationally mobile business owners, multinational groups, family offices, asset managers and professional advisers, it combines factual accuracy with practical Coutts Insight observations drawn from real experience.