A flat rate of 16.5% for corporations and 15% for unincorporated businesses for assessment years 2008/09 onwards (Note)
Two-tiered rates (suitable for year of assessment of 2018/2019 onwards)
For corporations, 8.25% on assessable profits up to $2,000,000; and 16.5% on any part of assessable profits over $2,000,000
For unincorporated business: 7.5% on assessable profits up to $2,000,000; and 15% on any part of assessable profits over $2,000,000
自2018/19年度起, 在利得稅兩級制下，法團及非法團業務（主要是合夥及獨資經營業務）首二百萬元應評稅利潤的利得稅率將分別降至8.25%（稅務條例附表8所指明稅率的一半）及7.5%(標準稅率的一半)。法團及非法團業務其後超過二百萬元的應評稅利潤則分別繼續按16.5%及標準稅率15%徵稅。