Country guide · US
Hong Kong Offshore Company for Residents of the United States
Last updated · Reviewed by the Harbourline Corporate compliance team
| Can US residents incorporate? | Yes — fully online, no visit needed |
|---|---|
| Hong Kong tax on offshore profits | 0% |
| Home-country rules to check | Company residence (management) + CFC |
| Information exchange | Bank accounts reported under CRS / FATCA |
How Hong Kong taxes a company owned from the United States
Hong Kong taxes on a territorial basis. Where the owner lives does not affect Hong Kong tax. If the company earns its profits outside Hong Kong, it can claim offshore status and pay 0% Hong Kong Profits Tax, and there is no Hong Kong withholding tax on dividends paid to you.
US rules you must consider
US citizens and green-card holders are taxed on worldwide income. A Hong Kong company that is more than 50% owned by US shareholders (each with 10%+) is a controlled foreign corporation (CFC). Subpart F and the tested-income regime (formerly GILTI) can then pull its profits into the owners’ US taxable income every year. Filing obligations commonly include Form 5471, FBAR (FinCEN 114) and Form 8938. A Hong Kong company still offers a credible Asian trading base and no Hong Kong tax on offshore profits, but US owners should model the US position with a US international tax adviser before incorporating.
Setting up from the United States
Open your client portal, choose three company names, pay online and verify your identity with your passport through our online KYC. We handle the rest, including a licensed company secretary and a registered Hong Kong address. See the full non-resident formation guide.
Frequently asked questions
Can a US citizen own a Hong Kong company?
Yes. Hong Kong allows 100% foreign ownership and a single foreign director with no residency requirement.
Will the United States tax my Hong Kong company?
Possibly. The United States may treat the company as resident if it is managed from there, and CFC rules may attribute some income to you. Get advice from a qualified US tax adviser.
Official sources
This guide is general information, not tax or legal advice. Hong Kong offshore status is decided by the Inland Revenue Department on the facts of each case, and your country of residence may tax you or the company.