(Budget 2026) HK to expand stamp duty relief for intra‑group assets transfer

Hong Kong will ease rules on stamp duty relief for the intra‑group transfer of assets to enhance the business environment and facilitate internal restructuring by enterprises, Financial Secretary Paul Chan Mo-po said.

This would expand the scope of eligible associated body corporates, Chan said, adding that an amendment bill will be introduced this year and the new arrangement will apply retrospectively to instruments signed from today.

The city will also announce measures in the middle of this year to strengthen Hong Kong’s role as a key base for the establishment of corporate treasury centers (CTCs) and boost the city's appeal as a platform for "bringing in and going global".

They include providing additional tax incentives and flexibility to CTCs and their associated companies, and introducing a pre-approval mechanism, Chan said. 

Since the commencement of the company re‑domiciliation regime last year, the Companies Registry has approved 22 re‑domiciliation applications, while about 20 applications are being processed, he said, adding that the government will step up publicity to attract more enterprises to establish in the SAR.