The HKSAR Government introduced the aircraft leasing preferential tax regime in 2017 to provide global industry players with competitive profits tax concessions vis-à-vis those of other places, and attract more aircraft leasing activities and businesses to Hong Kong. The HKSAR Government will continue to act in accordance with the guiding directions set out in the Outline Development Plan for the Guangdong-Hong Kong-Macao Greater Bay Area, to leverage Hong Kong’s strength in financial and logistics services, and develop high value-added freight, aircraft leasing and aviation financing services, etc. As such, the HKSAR Government, in consultation with the trade, is exploring measures to further enhance the aircraft leasing preferential tax regime, with a view to boosting the competitiveness of Hong Kong as a platform for the conduct of aircraft leasing businesses.
