Hong Kong SAR vs Norway

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.

22 (25% of some companies in the financial sector).

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 under the Inland Revenue Department's block extension scheme for companies with a tax representative, usually in mid-August of the year the forms are released (for accounting date code "D", 17 August 2026 for the 2025/26 returns), and in certain circumstances (e.g., electronic filing), extensions may be granted.

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

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.

Tax arrears must be paid within three weeks after the assessment is announced.

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.

February 15 and April 15.

0/0/0

0/0/2.475-4.95

25

Capital gains are constrained by the normal corporate income tax rate. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

21.41%

23.11%