The Hong Kong Comprehensive Avoidance of Double Taxation Agreement ("CDTA") with Türkiye entered into force on January 30, 2026. It will be effective for Hong Kong tax years beginning on or after April 1, 2027, preventing double taxation for cross-border business activities.
This article was generated using SAMS, an AI technology by Timothy Loh LLP.
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On January 30, 2026, the Comprehensive Avoidance of Double Taxation Agreement ("CDTA") between Hong Kong and Türkiye took effect, having been signed in September 2024 and subsequently ratified by both parties. This agreement will apply to Hong Kong tax for the years of assessment starting on or after April 1, 2027.
The CDTA aims to eliminate double taxation for companies and residents of both Hong Kong and Türkiye, providing clarity on tax liabilities and facilitating tax savings on cross-border business transactions. This will boost bilateral trade and investment.
Government officials have emphasized that under this agreement, taxpayers from both jurisdictions will be spared double taxation, thereby simplifying international trade and investment activities. Hong Kong currently has CDTAs with 55 tax jurisdictions, 51 of which are in force, including this agreement with Türkiye.
The full text of the CDTA with Türkiye is now available on the Hong Kong e-Legislation website.
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