The Hong Kong Government has announced the signing of an income tax treaty with Laos on 29 October 2026. The treaty is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Hong Kong profits tax, salaries tax, and property tax. It covers Lao tax on profits or income of enterprises and organizations and tax on income of individuals.
Residence
If a person other than an individual is considered a resident of both Contracting Parties, the competent authoriti…