Hong Kong's Aircraft Leasing Regime

Aircraft Leasing Regime

Investing in aviation financing in Hong Kong has more benefits now than ever before. In 2017, Hong Kong established a concessionary tax regime for the aircraft leasing industry. Qualifying aircraft lessors and aircraft leasing managers are entitled to a tax concession under which only 20 percent of the net lease rentals are assessed, to compensate for their non-entitlement to the aircraft's depreciation allowance. 

This regime reduces the profits tax from 16.5 percent to 8.25 percent in regard to aircraft leasing. Visit the HKSAR government website for more information.

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