How Much Does Transfer Pricing Services Cost in Hong Kong? (2026)
Quick Answer
HK$10,000–$50,000 per engagement
Transfer pricing services in Hong Kong cost HK$10,000–HK$50,000, depending on business scale, complexity of related-party transactions, and documentation requirements. Hong Kong implemented formal transfer pricing rules in 2019.
Frequently Asked Questions
Under Section 50AAF of the Inland Revenue Ordinance, companies meeting certain thresholds must prepare transfer pricing documentation: those with total assets exceeding HK$300 million, annual revenue over HK$300 million, or more than 200 employees. Related-party transactions above specified amounts require master files and local files.
The arm's length principle requires that pricing between related parties matches what independent parties would agree under similar conditions. Common methods include comparable uncontrolled price method, cost-plus method, and transactional net margin method. Professional analysis is needed to select the most appropriate approach.