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.
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.