The following are exempt from the assessable profits:

1.	Dividends received from a corporation;
2.	Profits already assessed to Profits Tax in the name of other persons, such as partnership;
3.	Interest on: Tax Reserve Certificates Bond issued under the Loans Ordinance or the Loans (Government Bonds) Ordinance Exchange Fund debt instruments Hong Kong dollar-denominated multilateral agency debt instruments
4.	Interest income and trading profits derived from long-term debt instruments;
5.	Interest, profits or gains from qualifying debt instruments (issued on or after 1 April 2018);
6.	Sums received or accrued in respect of a specified investment scheme by or to the person as: A person chargeable to Profits Tax in respect of a mutual fund, unit trust, or similar investment scheme authorized as a collective investment scheme under section 104 of the Securities and Futures Ordinance; or A person chargeable to Profits Tax in respect of a mutual fund, unit trust, or similar investment scheme where IRD is satisfied that the mutual fund, unit trust or investment scheme is a bona fide widely held investment scheme which complies with the requirements of a supervisory authority within an acceptable regulatory regime.

The following are exempt from the payment of Hong Kong profits tax:

1.	A deposit with a financial institution (this exemption does not apply to the financial institution itself)
2.	Interest on and any profit made in respect of Renminbi sovereign bonds (starting from the year of assessment 2009/10)

Source：Hong Kong Inland Revenue Department’s website

- https://www.ird.gov.hk/eng/tax/bus_pft.htm#a05