Income Tax (Hansard, 10 December 1963)

HC Deb 10 December 1963 vol 686 c196 196

§ 6. Dr. Bray
asked the Secretary of State for the Colonies what is the maximum percentage rate of income tax payable in Hong Kong.

§ Mr. Fisher
The maximum rate is 25 per cent, on personal incomes, subject to a provision that the tax charged shall not exceed 12½ per cent. of total assessable income without the deduction of allowances.