On 23 February 2022, Hong Kong Financial Secretary Paul Chan delivered the 2022-23 Budget. Tax-related measures of the budget include:

• A reduction in the profits tax for the year of assessment 2021-22 by 100%, subject to a ceiling of HKD 10,000 (also applies for salaries tax and tax under personal assessment);
• A waiver of business registration fees for one year from 1 April 2022 to 31 March 20…