Below is the summary of the new measure on the New Capital Investment Entrant Scheme effective from 1 March 2026.
An Applicant/Entrant can hold his investment in a private company, which fulfills the following conditions preceding the lodge of application for assessment on Investment Requirements and during the subsequent period of his permission to stay in Hong Kong –
• incorporated or registered in Hong Kong under the Companies Ordinance (Cap. 622 of the Laws of Hong Kong)
• wholly owned by the Applicant/Entrant
• only used exclusively for the transaction of Permissible investment assets
• in the form of Family-owned Investment Holding Vehicle (FIHV) as defined in section 5 of Schedule 16E to the Inland Revenue Ordinance (Cap. 112 of the Laws of Hong Kong), or Family-owned Special Purpose Entity as defined in section 6 of Schedule 16E to the Inland Revenue Ordinance (Cap. 112 of the Laws of Hong Kong) established under an FIHV, where the FIHV has at least two full-time employees in Hong Kong and incurs at least HK$2 million operating expenditure annually in Hong Kong to carry out the activities of FIHV*
• managed by an Eligible Single Family Office of the Applicant/Entrant’s family as defined in section 2 of Schedule 16E to the Inland Revenue Ordinance (Cap. 112 of the Laws of Hong Kong), which manages assets specified under Schedule 16C to the Inland Revenue Ordinance for the FIHV(s) of the family with an aggregate Net asset value of not less than HK$240 million.
* If the FIHV has been established for less than one year, such amount of the annual operating expenditure shall be incurred by the end of the first year of the establishment of the
FIHV and each of the subsequent applicable year.
The Applicant/Entrant can transfer the holding of his permissible financial assets to the holding company under the Scheme during his permission to stay in Hong Kong to facilitate his family’s Eligible Single Family Office to benefit from the tax concession regime.
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