Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 88

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 4A
Chunk 88
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 or corporations based upon profits, income, gains, or appreciation, and there
is currently no estate duty, inheritance tax, or gift tax. There are no other taxes likely to be material to us levied by the government
of the Cayman Islands except for stamp duties, which may be applicable on instruments executed in, or after execution brought within the
jurisdiction of the Cayman Islands. The Cayman Islands is not party to any double tax treaties that are applicable to any payments made
to or by our company. There are no exchange control regulations or currency restrictions in the Cayman Islands.

Payments of dividends and capital in respect of
the shares will not be subject to taxation in the Cayman Islands, and no withholding will be required on the payment of a dividend or
capital to any holder of our ordinary shares, nor will gains derived from the disposal of our ordinary shares be subject to Cayman Islands
income or corporation tax.

Hong Kong

Our subsidiary incorporated in Hong Kong is subject
to Hong Kong profit tax at a rate of 16.5%. No Hong Kong profit tax has been levied as we did not have assessable profit that was earned
in or derived from our Hong Kong subsidiary during the periods presented. Hong Kong does not impose a withholding tax on dividends.

PRC

Enterprise Income Tax

Generally, our PRC subsidiaries, which are considered
PRC resident enterprises under PRC tax law, are subject to enterprise income tax on their worldwide taxable income as determined under
PRC tax laws and accounting standards at a rate of 25%. If our holding company in the Cayman Islands or any of our subsidiaries outside
the PRC is considered a PRC resident enterprise for tax purposes, then our global income will be subject to PRC enterprise income tax
at the rate of 25%. See “ Risk Factors-Risks Related to Doing Business in China-We may be treated as a resident enterprise for PRC
tax purposes under the PRC Enterprise Income Tax Law, and we may therefore be subject to PRC income tax on our global income.”

Value Added Tax

Our revenues from installation and maintenance
services, housekeeping services, and senior care services, which are classified as household services industry, are subject to a value-added
tax, or VAT, rate of 6%. Upon the implementation of the preferential tax policy under the Announcement on Tax Policies for Community Family
Services such as Elderly Care, Childcare, and Domestic Services (Caishui [2019] No. 76