Hong Kong invoices without VAT or GST
Hong Kong has no VAT, GST or sales tax, so invoices carry no tax line on domestic sales.
Hong Kong has no sales tax, VAT or GST. A normal Hong Kong invoice therefore shows the price and the total, with no tax line. The Hong Kong Legal Hub lists no sales tax or VAT among the features of the tax system. The taxes that do exist include profits tax, salaries tax and property tax.
- No VAT or GST is charged on sales in Hong Kong.
- Your income is still reported under profits tax if it is business profit arising in or derived from Hong Kong.
- Do not copy a VAT rate onto an invoice for a Hong Kong customer.
- Your foreign customer may have its own tax rules on what you sell them.
How it works
Set the tax rate on each invoice line to 0 or leave the tax column out.
Write the total in HKD, or in the agreed currency if you price in another one.
If the buyer is abroad, ask them what their own country needs on the invoice.
Keep the invoice as a business record.
Legal framework
- Hong Kong Legal Hub: Our Tax System (legalhub.gov.hk).
- Inland Revenue Ordinance (Cap. 112), section 51C — business records.
Frequently asked questions
Do I add a tax line on a Hong Kong invoice?
No, there is no VAT or GST to add.
Can 4invoices set a zero tax rate?
Yes. 4invoices lets you set a tax rate per invoice line, including zero. 4invoices creates invoices with a tax rate per line, supports any currency with an exchange rate, and downloads a PDF. It does not connect to the Inland Revenue Department, file returns or keep legally validated archives. The 6-month free trial needs no card.
Does no VAT mean no tax on my income?
No. Business profits are subject to profits tax. See the profits tax guide.