Hong Kong:
Hong Kong Tax Rates - Indirect Taxes
12 December 1996
Arthur Andersen
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ESTATE DUTY
RATES OF ESTATE DUTY PRINCIPAL VALUE OF ESTATE
1996/97 1995/96
0% 0 - 6.5m 0 - 6.0m
6% 6.5m - 8.0m 6.0m - 7.0m
12% 8.0m - 9.5m 7.0m - 8.0m
18% 9.5m or above 8.0m or above
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