Contact Us
繁 简
Search Print
Font Size
A A A
FacebookInstagramLinkedinWechatXYoutube
Select Category
Show All Options
Modification Time
Done
Done
Done
a
Done
News and Media
Press ReleasesR & M ColumnVideos
SpeechesForthcoming Events
inSightPhoto Gallery
Smart Consumers
Overview
e-Banking
Personal Digital KeysInternet BankingATMs
Payment and Transfer
Faster Payment System (FPS)e-Payment and Transfere-Wallets and Prepaid CardsCredit Cards
Loans
Personal CreditMortgagesPremium Financing
General Banking Services
Account Opening and MaintenanceAutopay ServicesInvestment ServicesDeposits
Beware of Fraudsters!
Don't Lend/Sell Your Account
Notes and Coins
2018 Series Hong Kong BanknotesCoin Cart Schedule
Retirement Planning
Practical Information
Barrier-free Bank Branches and ATMsHotlines of Banks & Stored Value Facility LicenseesComplaintsRegisters and ListsPublic Education VideosPublic Education EventsFAQs
Information in Other Languages
Data, Publications and Research
Data & Statistics
Daily Monetary StatisticsMonthly Statistical BulletinEconomic & Financial Data for Hong KongCMU Bond Price Bulletin
Legislative Council Issues
Publications
Annual ReportSustainability ReportHalf-Yearly Monetary & Financial Stability ReportQuarterly Bulletin
Guide to Hong Kong Monetary, Banking and Financial Terms
Research
Research MemorandumsExternal PublicationsHong Kong Institute for Monetary and Financial ResearchOther Research Papers
HKMA's Open Application Programming Interface (API)
Regulatory Resources
Registers and Lists
Register of AIs & LROsRegister of Securities Staff of AIsRegister of SVF LicenseesList of AI-related Trustees
Authorization, Licensing, Designation and Approval
Regulatory Guides
By Subject (Current)Supervisory Policy ManualGuidelinesCircularsGuide to AuthorizationCode of PracticeExplanatory NotePractice NoteAdditional Guidance
Consultations
OpenClosed
Key Functions
Money
Linked Exchange Rate SystemLiquidity FacilitiesHong Kong Currency
Reserves Management
HistoryExchange Fund's Statutory Purposes and Investment ObjectivesInvestment ManagementInvestment PerformanceRisk ManagementResponsible InvestmentExchange Fund Statistics and Publications
Banking
Banking Regulatory and Supervisory RegimeBanking Legislation, Policies and Standards ImplementationBanking Conduct and EnforcementAnti-Money Laundering and Counter-Financing of TerrorismResolution RegimeSmart BankingRegulatory GuidesRegtech Knowledge HubHKMA – BIS Joint ConferenceGreen and Sustainable Banking Conference & Green Fintech Competition
International Financial Centre
Hong Kong as an International Financial CentreFintechBond Market DevelopmentFinancial Market InfrastructureStored Value Facilities and Retail Payment SystemsStablecoin IssuersSoft InfrastructureInternational & Regional Financial Co-operationCentre for Green and Sustainable FinanceHKMA Infrastructure Financing Facilitation OfficeCross-boundary Wealth Management Connect Scheme in the Guangdong-Hong Kong-Macao Greater Bay AreaGlobal Financial Leaders' Investment SummitHKMA – BIS High-Level ConferenceHong Kong Green Week – Finance Stream
About Us
The HKMA
Governance StructureAdvisory CommitteesThe Chief Executive's CommitteeOrganisation ChartInternal AuditSustainable HKMA
Tender Invitations
The HKMA Information Centre
Exhibition AreaLibraryGeneral InformationGuided ToursSouvenirs
Related Organisations and Links
HKMA-related Organisations and LinksHKSAR Government & Related OrganisationsCentral BanksMultilateral OrganisationsOthers
Join Us
Why the HKMA?What We Do?Current VacanciesOpportunities for Students and Graduates to Join the HKMA
News and Media
Smart Consumers
Data, Publications and Research
Regulatory Resources
Key Functions
International Financial Centre
Hong Kong as an International Financial CentreFintechBond Market DevelopmentFinancial Market InfrastructureStored Value Facilities and Retail Payment SystemsStablecoin IssuersSoft InfrastructureInternational & Regional Financial Co-operationCentre for Green and Sustainable FinanceHKMA Infrastructure Financing Facilitation OfficeCross-boundary Wealth Management Connect Scheme in the Guangdong-Hong Kong-Macao Greater Bay AreaGlobal Financial Leaders' Investment SummitHKMA – BIS High-Level ConferenceHong Kong Green Week – Finance Stream
About Us

Tax Concessions and Incentive Schemes

Green and Sustainable Finance Grant Scheme

The Green and Sustainable Finance Grant Scheme (GSF Grant Scheme) is a three-year programme announced in the 2021-22 Budget, aiming to support green and sustainable bond issuance and lending in Hong Kong. The Scheme provides subsidy for eligible bond issuers and loan borrowers to cover their expenses on bond issuance and external review services. As the administrator of the Scheme, the HKMA announced a guideline on the GSF Grant Scheme on 4 May 2021 and the Scheme has come into operation on 10 May 2021.

For further details, please refer to the Guideline on the Green and Sustainable Finance Grant Scheme issued by the HKMA.

Green and Sustainable Finance Grant Scheme (click to enlarge)

Recognised External Reviewer List (click to enlarge)

Qualifying Debt Instrument Scheme

Hong Kong’s Qualifying Debt Instrument (QDI) scheme was introduced in 1996 with the objectives of attracting overseas issuers to Hong Kong, enlarging the local debt market, and enhancing the competitiveness of Hong Kong. The scheme provides concessionary tax treatment on interest income and trading profits derived from QDIs.

For more information, please visit the website of the Inland Revenue Department.

Related Information

Press Release(s)

Speech(es)

inSight Article(s)

R&M Column (Chinese only)

Quarterly Bulletin Article(s)

Other Topics about Bond Market Development
View All Topics
Last revision date : 02 April 2024