11/06/2026
【香港海運港口發展局歡迎《2026年税務（修訂）（與航運有關的活動及實物大宗商品交易的税務寬減）條例草案》刊憲】
「優化航運稅務優惠及新增實物大宗商品交易稅務優惠─為香港海運服務業激發新動能」
香港海運港口發展局歡迎政府明天（6月12日）刊憲，公布《2026年税務（修訂）（與航運有關的活動及實物大宗商品交易的税務寬減）條例草案》（下稱《條例草案》）。
《條例草案》有兩大亮點：一，優化現有與航運有關活動的税務優惠；二，引進實物大宗商品交易半税優惠制度。具體而言，《條例草案》的設計，是為了確保香港能夠符合BEPS 2.0下的最新國際稅務規則，讓香港的優惠稅制在BEPS 2.0實施後維持競爭力。《條例草案》將有助鞏固本港高增值海運服務業的發展動力，回應業界一直以來對強化本地海運服務生態系統的訴求。
香港海運港口發展局主席鄭慕智博士表示：「我們樂見政府以具前瞻性的舉措以及一系列精心制定的政策措施，積極回應業界需求。在當前複雜多變的國際地緣政治局勢及貿易環境下，《條例草案》將為本港海運服務業注入實質動力。海運服務業是香港作為國際航運中心的核心支柱，擁有一個充滿活力的海運服務集群，目前匯聚約1 200家港口及航運相關公司。」
關鍵是，針對實物大宗商品交易的專項稅務優惠制度是一項革新性政策，，為香港的高增值海運服務業注入全新動力。大宗商品交易佔全球海運量超過一半，而大宗商品交易商本身正是海運服務生態系統的重要組成部分。透過吸引更多大宗商品交易商落戶香港，這項稅務優惠將為各類高增值海運服務帶來更大需求，並為香港經濟釋放顯著的新增長機遇。
鄭博士引述他今年四月底率領香港海運港口發展局代表團前往日內瓦，出席全球頂尖大宗商品交易商年度會議「Geneva Dry」的經驗時指出：「在我們最近的日內瓦推廣宣傳之旅期間，我與航運及大宗商品交易業界的重要持份者進行交流。他們對建議中針對實物大宗商品交易的新稅務優惠制度表示熱烈歡迎，並認為這是一項極具吸引力的措施。我衷心希望立法會能回應業界的呼聲，盡快通過《條例草案》。」
總括而言，這些措施將推動香港實現成為「全球航運之都」的願景。香港海運港口發展局期待繼續與政府緊密合作，將這些及時的政策舉措，化為業界實實在在的裨益，與政府攜手構建一個更具韌性和競爭力的海運生態圈，在全球不確定因素中成為穩定可靠的基石，進一步鞏固香港作為領先國際航運中心的地位。
【Hong Kong Maritime and Port Development Board welcomes the Gazettal of the Inland Revenue (Amendment) (Tax Concessions for Shipping-related Activities and Physical Commodity Trading) Bill 2026】
“Enhanced shipping tax concessions and new physical commodity trading incentive – sparking new momentum for Hong Kong’s maritime services”
The Hong Kong Maritime and Port Development Board (“the HKMPDB”) welcomes the Government’s gazettal of the Inland Revenue (Amendment) (Tax Concessions for Shipping-related Activities and Physical Commodity Trading) Bill 2026 (“the Bill”) tomorrow (12 June).
The Bill delivers two key highlights: it enhances the existing tax concessions for shipping-related activities, and introduces a new half-rate tax concession regime for physical commodity trading. Specifically, it also ensures compliance with the latest international tax rules under BEPS 2.0. By keeping Hong Kong’s preferential tax regimes competitive post-BEPS 2.0, the Bill will sustain the development momentum of our high value-added maritime services industry, answering industry calls to strengthen the local maritime services ecosystem.
Dr Moses Cheng, Chairman of the HKMPDB, said, “We are pleased to see that the Government has positively responded to the industry’s needs with a forward-looking vision and a package of carefully designed measures. Amid a complex and ever-changing international geopolitical environment and trade landscape, the Bill will give a real boost to Hong Kong’s maritime services industry, a core pillar of our international maritime centre status, supported by a vibrant maritime services cluster comprising around 1,200 port and maritime-related companies.”
Notably, the dedicated preferential tax regime for physical commodity trading is a game-changer, injecting fresh momentum into Hong Kong’s high value-added maritime services sector. Physical commodity trading accounts for more than half of global shipping volume, and commodity traders are themselves an integral part of the maritime services ecosystem. By attracting more commodity traders to establish their presence in Hong Kong, we will ignite greater demand for a wide range of high-value maritime services in Hong Kong and unleash substantial growth opportunities for our economy.
Drawing on his experience of leading a HKMPDB delegation to Geneva for Geneva Dry, an annual conference of the world’s premier global commodity traders, in late April this year, Dr Cheng added, “During this promotional visit to Geneva, I met first-hand with key industry players from the shipping and commodity trading sectors, and they warmly welcomed the proposed new tax concessionary regime for physical commodity trading as a very attractive measure. I sincerely hope that the Legislative Council will pass the Bill swiftly in response to the industry’s call.”
Taken together, these measures will fuel Hong Kong realisation of its aspiration to become a “Global Maritime Capital”. The HKMPDB looks forward to continuing its close collaboration with the Government to catalyse these timely initiatives into tangible benefits for the industry. Together, we will build a more resilient and competitive maritime ecosystem, standing as a stable and reliable anchor amidst global uncertainties, and further consolidating Hong Kong’s status as a leading international maritime centre.
