23.06.2026
Where a claim for the “patent box” tax concession involves an application for a non-Hong Kong patent filed on or after 5 July 2026, a corresponding original grant patent application for the same invention must be filed in Hong Kong in compliance with the local registration requirement.
More information about the “patent box” tax incentive is available at: https://www.ip.gov.hk/en/ip-trading-centre/policy-initiatives/patent-box-tax-incentive/index.html