Tax breaks / incentives
Hong Kong maintains a low, simple and predictable tax regime. Only income and profits derived from Hong Kong are subject to tax. Expatriate employees visiting the territories for less than 61 days in a year are not liable to salaries tax and there is no sales tax.
Hong Kong has a relatively low corporate income tax rate of 17.5%. No specific tax incentives are in place for the film industry so general taxation rules apply. The only course of action to access funding is to set up a Hong Kong based production company as incentives are only in place for the local industry.