royalty 給作家, withholding tax

Royalties are profits assessable to profits tax, whether they are paid to HK resident or else. Withholding tax is charged based on the deemed profits at 30% of income, say for example you make payment of $100, then deemed profits is $30, applying current tax rate at 16.5%, which will be $4.
For information purposes only.

NO. HK EXPENSES　ＤO NOT INCUR ANY WITHHOLDING TAX EITHER PAID　ＴＯ　ＬＯＣＡＬ　ＯＲ　ＯＶＥＲＳＥＡＳ！！！！！！！！！！！