Puerto Rico vs Hong Kong SAR
Corporate Tax Comparison
Time of Update: Puerto Rico: 4/06/2026 / Hong Kong SAR: 4/02/2026
Compare Puerto Rico and Hong Kong SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Puerto Rico vs Hong Kong SAR Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Puerto Rico
Hong Kong SAR
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
General CIT Rate:
Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Return Due Date:
The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.
CIT Payment Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Payment Due Date:
For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.
CIT Estimated Payment Due Date:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
CIT Estimated Payment Due Date:
For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.
Withholding Tax (WHT)
Puerto Rico
Hong Kong SAR
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/2.475-4.95
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Puerto Rico
Hong Kong SAR
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Puerto Rico
Hong Kong SAR
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
14.28
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
2.01
