2006/2007 年度profit tax 稅率

Profits Tax


Different tax rates apply to corporation and unincorporated business, as follows:

Corporation:








Year of assessment


Tax rate



2003/04 onwards


17.5%



2001/02 and 2002/03


16%

Unincorporated business:








Year of assessment


Tax rate



2004/05 onwards


16%



2003/04


15.5%



2001/02 and 2002/03


15%

So, For 2006/07 Profits Tax Rate is 17.5% for limited comapny and 16% for unlimited company.

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