Double tax treaty: United Kingdom — Hong Kong: sourced answers
1 answer to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
What maximum withholding tax rate on royalties does the agreement set
3
YA 2011/2012
«United Kingdom 21.06.2010 28.09.2010 20.12.2010 Year of Assessment 2011/2012 BP Yes Yes Vietnam 16.12.2008 21.04.2009 12.08.2009 Year of Assessment 2010/2011 BE Yes Pending 2nd Protocol: 13.01.20»
Source: ird.gov.hk · source copy as of 2026-10-02
«Article 12 — royalties 1. Royalties arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party. 2. However, such royalties may also be taxed in the Contracting Party in which they arise and according to the laws of that Party, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 3 per cent of the gross amount of the royalties. 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. 4. …»
Source: gov.uk · source copy as of 2026-10-03
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