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Orders on Comprehensive Avoidance of Double Taxation Agreements with six countries to be gazetted
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     ​The Chief Executive in Council made six Orders under the Inland Revenue Ordinance (Cap. 112) on October 6, 2026, to implement respectively the Comprehensive Avoidance of Double Taxation Agreements (CDTAs) that Hong Kong signed with Barbados, Jordan, the Kyrgyz Republic, Maldives, Norway and Rwanda. The Orders will be gazetted on October 16.

     "The CDTAs ensure that residents of Hong Kong and the relevant tax jurisdictions will not be subject to double taxation on the same income, and enable investors to assess more effectively the potential tax burden arising from their cross-border economic activities, thereby promoting bilateral trade and investment," a spokesman for the Financial Services and the Treasury Bureau said.

     The Orders will be tabled at the Legislative Council on October 21 for negative vetting. The six CDTAs will enter into force after both Hong Kong and the relevant tax jurisdictions have completed their respective ratification procedures. Highlights of the CDTAs are set out at Annex.

     Hong Kong signed the CDTAs with Maldives, Jordan, Rwanda and Norway in May, September, October and December 2025 respectively, and with the Kyrgyz Republic and Barbados in March 2026. Hong Kong has signed CDTAs with 60 jurisdictions, 15 of which were signed by the current-term Government.
 
Ends/Wednesday, October 14, 2026
Issued at HKT 16:00
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Annex