France vs Hong Kong SAR

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.

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.

About the fiscal year ending on December 31st, until the end of May of the following year.

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.

About the fiscal year ending on December 31 and May 15 of the following year.

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.

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).

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.

0/0/0

25/0/25

0/0/2.475-4.95

20

Capital gains are constrained by the normal corporate income tax rate.

23.66

14.28

15.38

2.01