Hong Kong

Hong Kong taxes only locally sourced income on a territorial basis, with salaries tax capped at a 15 to 16 percent standard rate and no tax at all on capital gains, dividends, wealth, inheritance, or sales. For a solopreneur this means foreign business income is often outside the net, profits tax on a local company starts at 8.25 percent on the first portion of profits, and there is no CFC regime or exit tax. The main mandatory cost is the 5 percent MPF retirement contribution, and residence schemes like the Top Talent Pass and entrepreneur admission give flexible pathways to set up.