Across borders.
Fewer surprises.

5% / 10%

Sales tax (SST)

Common sales-tax rates are 5% or 10%; exemptions and specific rates also apply. The correct rate depends on the goods and applicable import regime.

Import duty and other charges may also apply.

9%

GST

The standard GST rate is 9%. Import GST generally uses the goods, insurance and freight value plus applicable duties; reliefs and low-value-goods rules may apply.

Import duty and other charges may also apply.

7%

VAT

The Revenue Department lists a reduced VAT rate of 7%. Import duty is assessed separately; confirm the rate and any relief at clearance.

Import duty and other charges may also apply.

11% / 12%

Effective VAT / standard VAT

Non-luxury goods generally use 12% × 11/12 of the import value, equivalent to 11%. Luxury imports generally use 12%; special arrangements and exemptions may apply.

Import duty and other charges may also apply.

10% / 8%

Standard VAT / eligible reduced VAT

The standard rate is 10%. Eligible goods receive an 8% rate from 1 July 2025 to 31 December 2026; excluded categories and other rates still apply.

Import duty and other charges may also apply.

12%

VAT

Standard import VAT is 12% of the applicable total landed cost. Customs duty, excise and processing charges may affect the tax base; exemptions may apply.

Import duty and other charges may also apply.

13%

Standard VAT

The general VAT rate for imported goods is 13%; specified goods use 9% and exemptions may apply. Personal parcels and cross-border e-commerce can follow different rules.

Import duty and other charges may also apply.

0%

General VAT / customs tariff

Hong Kong has no general VAT or customs tariff. Excise applies to specified liquor, tobacco, hydrocarbon oil and methyl alcohol. Declaration or handling charges may still apply.