1. Corporate Tax of 16%
   Among the lowest in the region. Besides, no import tariffs for machines and raw materials. No dividend tax. No capital gains tax and no value-added tax.
2. Concessionary corporate tax of 8%
   For offshore business of professional reinsurance companies authorized in Hong Kong.
3. Generous tax deduction for research and development
   Deductible items include expenditure on market research, feasibility studies and other research activities related to business and management sciences.
4. Generous depreciation allowances
   An immediate 100% write-off for new expenditure on plant and machinery specifically related to manufacturing, computer hardware and software.
   Initial allowance of 20% on capital expenditure incurred in the construction of industrial buildings and certain structures; an additional 4% per annum thereafter until the total expenditure is written off.
   A commercial building can qualify for a rebuilding allowance of 4% per annum.
   

Purpose	Amount
Applied research and develop expenditure	in the form of a loan or equity participation of up to 75% of fundable cost items
New technologies	up to 75% of the cost for training staff
Innovation loan to new technology companies	up to HK$300,000
High-tech start-up companies	Incubation programme and accommodation at reasonable rent available
Projects beneficial to Hong Kong's industrial and technological development or the overall development of Hong Kong as a service centre	Get either a grant or loan depending on the case
Patent application grant for new inventions	up to HK$100,000

Land on industrial estates is offered at development cost for industries, which cannot operate in conventional multi-storey industrial buildings.