TaxInPangea
🇭🇰↔🇺🇸

What is the interest withholding rate between Hong Kong and United States?

The Hong Kong-United States tax treaty reduces the withholding rate on interest payments to 0%. This means interest paid between residents of these two countries is exempt from withholding tax at source. This is particularly beneficial for cross-border debt financing and bank deposits. The 0% rate still requires proper documentation — it does not apply automatically. Interest is fully exempt — Hong Kong has 16 such treaties in its network.

Network Comparison

Hong Kong

Rank 15 of 23 active treaties (lowest rate = #1)

Lower rates with: Malaysia (0%), Netherlands (0%), Singapore (0%)

Higher rates with: Vietnam (0%), China (7%), Canada (10%)

United States

Rank 14 of 64 active treaties (lowest rate = #1)

Lower rates with: France (0%), United Kingdom (0%), Greece (0%)

Higher rates with: Ireland (0%), Iceland (0%), Luxembourg (0%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.
View full Hong Kong-United Statestreaty details →
Guide: Interest withholding tax explained→

Related Questions: Hong Kong - United States

Does Hong Kong have a tax treaty with United States?What is the dividend withholding rate between Hong Kong and United States?How are pensions taxed under the Hong Kong-United States tax treaty?