{"id":2209,"date":"2026-05-28T16:09:59","date_gmt":"2026-05-28T08:09:59","guid":{"rendered":"https:\/\/setuphk.com\/?p=2209"},"modified":"2026-05-28T16:19:01","modified_gmt":"2026-05-28T08:19:01","slug":"profits-tax","status":"publish","type":"post","link":"https:\/\/setuphk.com\/en\/profits-tax\/","title":{"rendered":"Complete guide to Hong Kong company profits tax: rates, calculation, filing process and legal tax saving (latest for 2026)"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Any company carrying on business in Hong Kong and earning local profits must pay profits tax. Limited companies are subject to two-tiered rates (8.25% \/ 16.5%), and unlimited companies to 7.5% \/ 15%.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Key takeaways<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hong Kong profits tax applies only to profits arising in Hong Kong; overseas profits can be exempted on application <\/li>\n\n\n\n<li>Two-tiered rates for limited companies: 8.25% on the first HK$2 million, then 16.5%; 7.5% \/ 15% for unlimited companies <\/li>\n\n\n\n<li>For 2025\/26, the Category D deadline is 15 August 2026 and the Category M deadline is 16 November 2026 <\/li>\n\n\n\n<li>Late filing carries a maximum fine of HK$10,000 plus three times the tax, and serious cases can be punished with imprisonment for 3 years <\/li>\n\n\n\n<li>Tax saving must be carried out through a professional accountant; an incorrect return carries a fine even if it was not intentional<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What is profits tax?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Profits tax is a tax levied by the Hong Kong Government on persons who carry on any trade, profession or business in Hong Kong and earn profits.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Hong Kong applies the \u201cterritorial source principle\u201d and taxes only <strong>profits arising in or derived from Hong Kong<\/strong>. If business profits arise purely outside Hong Kong, the taxpayer may apply for an offshore income exemption and need not pay profits tax in Hong Kong.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>When profits tax is payable:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Carrying on any trade, profession or business in Hong Kong<\/li>\n\n\n\n<li>Earning profits from that business<\/li>\n\n\n\n<li>The profits arise in or are derived from Hong Kong<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It applies to limited companies, unlimited companies (sole proprietorships and partnerships), trustees and bodies of persons, whether or not they are resident in Hong Kong.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Further reading: <a href=\"https:\/\/setuphk.com\/en\/unlimited-company-tax-hk\/\">Quick guide to tax filing for unlimited companies: profits tax calculation, deductions checklist and key filing points<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/hk-profits-tax-1-1-1024x1024.webp\" alt=\"Hong Kong tax system\" class=\"wp-image-6580\" srcset=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/hk-profits-tax-1-1-1024x1024.webp 1024w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/hk-profits-tax-1-1-300x300.webp 300w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/hk-profits-tax-1-1-150x150.webp 150w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/hk-profits-tax-1-1-768x768.webp 768w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/hk-profits-tax-1-1.webp 1300w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Which businesses are exempt from filing?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In the following cases the IRD will not proactively require a tax return, but once one is issued, you must still complete and submit it as required:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A business that has not yet commenced<\/li>\n\n\n\n<li>A business that has ceased and has not resumed trading<\/li>\n\n\n\n<li>A business that has not earned assessable profits<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\ud83d\udca1 <strong>SetupHK tip<\/strong>: being exempt from filing does not mean you never need to file. When reviewing potential tax liabilities, the IRD may still issue a tax return to the above businesses, and it must then be submitted on time or fines may apply.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Hong Kong profits tax rates (two-tiered)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hong Kong uses <strong>two-tiered profits tax rates<\/strong>, to ease the tax burden on small and medium-sized enterprises.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Limited company<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Profit tier<\/th><th>Tax rate<\/th><\/tr><\/thead><tbody><tr><td>First HK$2 million<\/td><td><strong>8.25%<\/strong><\/td><\/tr><tr><td>The part exceeding HK$2 million<\/td><td><strong>16.5%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Unlimited company (sole proprietorship \/ partnership)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Profit tier<\/th><th>Tax rate<\/th><\/tr><\/thead><tbody><tr><td>First HK$2 million<\/td><td><strong>7.5%<\/strong><\/td><\/tr><tr><td>The part exceeding HK$2 million<\/td><td><strong>15%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Note<\/strong>: where a group has several subsidiaries, one group can claim the two-tiered rates for <strong>at most one subsidiary<\/strong>. The other subsidiaries are taxed at the standard rate (15% or 16.5%).<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Worked examples (limited company)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example 1: profit of HK$1,000,000<\/strong> Less than HK$2 million, so the whole amount is taxed at 8.25%:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> HK$1,000,000 \u00d7 8.25% = <strong>HK$82,500<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example 2: profit of HK$3,000,000<\/strong> The first HK$2 million is taxed at 8.25% and the balance at 16.5%: <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(HK$2,000,000 \u00d7 8.25%) + (HK$1,000,000 \u00d7 16.5%) = HK$165,000 + HK$165,000 = <strong>HK$330,000<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How companies file tax returns<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Unlimited companies and limited companies file in different ways:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th>Limited company<\/th><th>Unlimited company (sole proprietorship)<\/th><th>Unlimited company (partnership)<\/th><\/tr><\/thead><tbody><tr><td>Filing form<\/td><td><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/taxrep_pt.htm\" target=\"_blank\" rel=\"noreferrer noopener\">BIR51<\/a><\/td><td><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/ind_ctr.htm\" target=\"_blank\" rel=\"noreferrer noopener\">BIR60 (individual tax return)<\/a><\/td><td><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bus_returnspecimen.htm\" target=\"_blank\" rel=\"noreferrer noopener\">BIR52<\/a><\/td><\/tr><tr><td>Filing method<\/td><td>Filed separately<\/td><td>Declared in the proprietor\u2019s individual tax return<\/td><td>Filed separately, and each partner must also declare their share of profits in BIR60<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">2025\/26 tax return extension arrangements<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Profits tax returns are issued progressively every year from <strong>the first working day of April<\/strong> onwards, and once received they must be returned <strong>within 1 month<\/strong> to the IRD.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2025\/26 block extension deadlines<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Code<\/th><th>Accounting year-end date range<\/th><th>Deadline<\/th><th>eTAX filing deadline<\/th><\/tr><\/thead><tbody><tr><td><strong>Category N<\/strong><\/td><td>1 April \u2013 30 November<\/td><td><strong>No extension (around early May)<\/strong><\/td><td>1 month longer than the normal deadline<\/td><\/tr><tr><td><strong>Category D<\/strong><\/td><td>1 December \u2013 31 December<\/td><td><strong>15 August 2026<\/strong><\/td><td>15 September 2026<\/td><\/tr><tr><td><strong>Category M<\/strong><\/td><td>1 January \u2013 31 March<\/td><td><strong>16 November 2026<\/strong><\/td><td>16 December 2026<\/td><\/tr><tr><td><strong>Category M (loss for the current year)<\/strong><\/td><td>1 January \u2013 31 March<\/td><td><strong>2 February 2027<\/strong><\/td><td>2 March 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Source: IRD circular to tax representatives \u2013<a href=\"https:\/\/www.ird.gov.hk\/chi\/pdf\/bel26c.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Arrangements for block extension of the time for filing 2025\/26 tax returns<\/a><\/em><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\ud83d\udca1 <strong>SetupHK tip<\/strong>: an extension is not automatic; a block extension application must be submitted through a tax representative. Filing electronically (eTAX) automatically gives an extra 1-month extension and is the easiest way.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Deductible items: everyday company expenses<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/profit-tax-1024x1024.jpg\" alt=\"Deductible \/ non-deductible items for Hong Kong profits tax\" class=\"wp-image-8333\" srcset=\"https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/profit-tax-1024x1024.jpg 1024w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/profit-tax-300x300.jpg 300w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/profit-tax-150x150.jpg 150w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/profit-tax-768x768.jpg 768w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/profit-tax-12x12.jpg 12w, https:\/\/setuphk.com\/wp-content\/uploads\/2025\/04\/profit-tax.jpg 1300w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Any expenses necessarily incurred in producing assessable profits can be claimed as deductions:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2705 Deductible items<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rent, rates and management fees for offices, warehouses or shops<\/li>\n\n\n\n<li>Staff salaries, allowances and bonuses<\/li>\n\n\n\n<li>Employer MPF contributions (mandatory and voluntary)<\/li>\n\n\n\n<li>Cost of purchases and raw materials<\/li>\n\n\n\n<li>Water, electricity, gas, telephone and internet charges (must be shown to be for business use)<\/li>\n\n\n\n<li>Business-related insurance premiums (employees\u2019 compensation insurance, group medical insurance for staff, etc.)<\/li>\n\n\n\n<li>Accountant\u2019s fees and other professional service fees<\/li>\n\n\n\n<li>Doubtful debts and bad debts<\/li>\n\n\n\n<li>Entertainment expenses<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u274c Non-deductible items<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Domestic or private expenses<\/li>\n\n\n\n<li>Capital expenditure (such as renovation)<\/li>\n\n\n\n<li>Salaries and interest on capital of a sole proprietor or the partners themselves<\/li>\n\n\n\n<li>Taxes paid under the Inland Revenue Ordinance (except salaries tax)<\/li>\n\n\n\n<li>Contributions to retirement schemes that are not recognised occupational retirement schemes<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Special deductible items<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Item<\/th><th>Method of deduction<\/th><\/tr><\/thead><tbody><tr><td>Building refurbishment expenditure<\/td><td>Deducted in equal instalments over 5 years starting from the year of actual payment<\/td><\/tr><tr><td>Computer hardware and software<\/td><td>Deducted in full in the basis period in which the expense is incurred<\/td><\/tr><tr><td>Environmental protection facilities (electric vehicles, food waste machines, etc.)<\/td><td>Deducted in full in the basis period in which the expense is incurred<\/td><\/tr><tr><td>Cost of reinstating leased premises<\/td><td>Expenses for restoring a leased property to its pre-lease condition are deductible (effective from 2024\/25)<\/td><\/tr><tr><td>Industrial \/ commercial building allowances<\/td><td>The time limit for claims has been abolished; on a change of ownership, the new owner can still claim allowances for the property<\/td><\/tr><tr><td>Charitable donations<\/td><td>Not less than HK$100, capped at 35% of assessable profits<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Consequences of late filing of tax returns<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Filing on time is a taxpayer\u2019s legal responsibility. The consequences of late filing are as follows:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">According to the <a href=\"https:\/\/www.ird.gov.hk\/chi\/pol\/ppo.htm\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/www.ird.gov.hk\/chi\/pol\/ppo.htm\" rel=\"noreferrer noopener\">Inland Revenue Ordinance<\/a>, late filing of a profits tax return may be punished with a fine <strong>HK$10,000<\/strong> and the taxpayer may be required to pay <strong>three times the amount of tax<\/strong>, and may also be prosecuted. In serious cases (such as failing to keep adequate income and expenditure records, or filing an incorrect return), the maximum penalty is a fine of <strong>HK$50,000<\/strong> plus three times the tax and imprisonment for <strong>3 years<\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Legal tax-saving strategies<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Profits tax is calculated on \u201cassessable profits\u201d, and the core of legal tax saving lies in <strong>correctly declaring all deductible expenses<\/strong>, rather than deciding for yourself which items can be deducted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Common tax-saving approaches:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Declare business expenses in full<\/strong>: make sure all qualifying expenses are supported by receipts and correctly declared<\/li>\n\n\n\n<li><strong>Make good use of depreciation allowances<\/strong>: machinery, equipment, computers and other assets can be deducted at depreciation rates<\/li>\n\n\n\n<li><strong>Apply for an offshore income exemption<\/strong>: if business income meets the offshore conditions, you can apply for exemption from tax<\/li>\n\n\n\n<li><strong>Make good use of charitable donation deductions<\/strong>: donations to approved charitable organisations can be deducted, capped at 35% of assessable profits<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\ud83d\udca1 <strong>SetupHK tip<\/strong>: tax planning must involve a professional accountant. Never decide for yourself whether an item is deductible. An incorrect return carries the risk of a fine even if it was not intentional.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Further reading: <a href=\"https:\/\/setuphk.com\/en\/audit-services-hk\/\" target=\"_blank\" rel=\"noreferrer noopener\">Audit services for Hong Kong companies<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Does a loss-making company still need to file a profits tax return?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Even if the company makes a loss, the return must still be submitted on time. The loss can be carried forward to later years to offset future assessable profits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is overseas income taxable in Hong Kong?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Hong Kong applies the territorial source principle. If profits arise purely outside Hong Kong, you can apply for an offshore income exemption. However, determining an \u201coffshore source\u201d follows strict criteria and must be assessed by a professional adviser; you cannot simply declare it yourself.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Do self-employed people also need to pay profits tax?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. A self-employed person who carries on business in Hong Kong and earns profits must likewise pay profits tax on assessable profits, declared in the individual tax return (BIR60).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Further reading: <a href=\"https:\/\/setuphk.com\/en\/freelancer-tax-guide\/\" target=\"_blank\" rel=\"noreferrer noopener\">How do freelancers file tax? A guide for the self-employed<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is provisional profits tax?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">An arrangement under which the IRD collects part of the next year\u2019s profits tax in advance, based on the assessed profits of the previous year of assessment. If the tax actually payable exceeds the provisional tax already paid, the difference must be paid; if too much was paid, it can be refunded or offset against the next year\u2019s tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Further reading: <a href=\"https:\/\/setuphk.com\/en\/provisional-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">Provisional tax calculation at a glance<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is profits tax payable separately on dividends received by shareholders?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. Hong Kong dividends are distributions out of after-tax profits. The company has already paid profits tax on the profits, so shareholders receiving dividends generally need not pay tax again.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Further reading: <a href=\"https:\/\/setuphk.com\/en\/hong-kong-dividend-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">Is tax payable on Hong Kong dividends? Full tax analysis<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Leave tax filing to the professionals: SetupHK takes care of it for you<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax filing involves a great deal of detail, and misreporting or omissions carry legal risk. SetupHK provides professional profits tax filing and tax planning services to help you file compliantly and save tax lawfully, so you can focus on growing your business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/setuphk.com\/en\/contact-us\/\" target=\"_blank\" rel=\"noreferrer noopener\">Book a free consultation<\/a>|<a href=\"https:\/\/setuphk.com\/en\/taxation-service\/\" target=\"_blank\" rel=\"noreferrer noopener\">Learn about SetupHK\u2019s tax filing services<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Further reading<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/setuphk.com\/en\/unlimited-company-tax-hk\/\">Quick guide to tax filing for unlimited companies: profits tax calculation, deductions checklist and key filing points<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/setuphk.com\/en\/employer-tax-filing-guide\/\">How a company files tax for its employees: what is the difference between BIR56A and IR56B?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/setuphk.com\/en\/hong-kong-dividend-tax\/\">Is tax payable on Hong Kong dividends? Full tax analysis<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/setuphk.com\/en\/provisional-tax\/\">Provisional tax calculation at a glance<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/setuphk.com\/en\/freelancer-tax-guide\/\">How do freelancers file tax? A guide for the self-employed<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/setuphk.com\/en\/audit-services-hk\/\">Audit services for Hong Kong companies<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/setuphk.com\/en\/ird-address\/\">IRD Kai Tak address, MTR exits and office hours<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Last updated: May 2026 | Information is subject to official IRD announcements<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u5728\u9999\u6e2f\u5f9e\u4e8b\u696d\u52d9\u4e26\u8cfa\u53d6\u672c\u5730\u5229\u6f64\u7684\u516c\u53f8\uff0c\u5747\u9808\u7e73\u4ea4\u5229\u5f97\u7a05\u3002\u6709\u9650\u516c\u53f8\u63a1\u5169\u7d1a\u5236\u7a05\u7387\uff088.25% \/ 16.5%\uff09\uff0c\u7121\u9650\u516c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8335,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[75,76,77,78,79,80],"class_list":["post-2209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-information","tag-75","tag-76","tag-77","tag-78","tag-79","tag-2008-25"],"_links":{"self":[{"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/posts\/2209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/comments?post=2209"}],"version-history":[{"count":5,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/posts\/2209\/revisions"}],"predecessor-version":[{"id":8341,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/posts\/2209\/revisions\/8341"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/media\/8335"}],"wp:attachment":[{"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/media?parent=2209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/categories?post=2209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/setuphk.com\/en\/wp-json\/wp\/v2\/tags?post=2209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}