BOC Hong Kong Holdings (HAM:BOF) Tax Expense: €814 Mil (TTM As of Dec. 2025)


HAM:BOF BOC Hong Kong Holdings Ltd HAM:BOF
73 GF Score
Price €4.85
GF Value €3.46
Valuation Significantly Overvalued
! 6 Warning Signs
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What is BOC Hong Kong Holdings Tax Expense?

BOC Hong Kong Holdings HAM:BOF -4.32% 73 Tax Expense is €814 Mil as of Dec. 2025. GuruFocus rates HAM:BOF with a GF Score™ of 73/100 and a GF Value™ of €3.46 (Significantly Overvalued). The stock has 6 warning signs investors should review.

BOC Hong Kong Holdings's tax expense for the months ended in Dec. 2025 was €319 Mil. Its tax expense for the trailing twelve months (TTM) ended in Dec. 2025 was €814 Mil.


BOC Hong Kong Holdings  (HAM:BOF) Tax Expense Explanation

In the long run, income before tax and taxable income will likely be more similar than they are in any given period. If the one is less in earlier years, then it will be greater in later years. Deferred taxes will reverse themselves in the long run and in total will zero out, unless there is something like a change in tax rates in the intervening period. A deferred tax payable results from a tax break in the early years and will reverse itself in later years; a deferred tax receivable results from more taxes being paid in early years than the tax expense reported to shareholders and will again reverse itself in later years. The deferred tax amount is computed by estimating the amount and the timing of the reversal and multiplying that by the appropriate tax rates.


BOC Hong Kong Holdings Tax Expense Related Terms


BOC Hong Kong Holdings Tax Expense Historical Data

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The historical data trend for BOC Hong Kong Holdings's Tax Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

BOC Hong Kong Holdings Tax Expense Chart

BOC Hong Kong Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 563.86 719.27 711.19 938.12 810.56

BOC Hong Kong Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Tax Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 307.16 505.90 415.62 494.78 318.96
HAM:BOF
73GF Score
BOC Hong Kong Holdings Ltd HAM:BOF
Tax Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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BOC Hong Kong Holdings Tax Expense Calculation

Tax paid by the company. It is computed in by multiplying the income before tax number, as reported to shareholders, by the appropriate tax rate. In reality, the computation is typically considerably more complex due to things such as expenses considered not deductible by taxing authorities ("add backs"), the range of tax rates applicable to various levels of income, different tax rates in different jurisdictions, multiple layers of tax on income, and other issues.

Tax Expense for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €814 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Tax Expense →
What does a Tax Expense of €814 Mil mean?
BOC Hong Kong Holdings (HAM:BOF) has a Tax Expense of €814 Mil as of Dec. 2025. Tax expense is the amount of tax the company pays in an accounting period. View historical data on BOC Hong Kong Holdings and its competitors.
Is BOC Hong Kong Holdings' Tax Expense too high?
BOC Hong Kong Holdings' current Tax Expense is €814 Mil. Overall, BOC Hong Kong Holdings has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BOC Hong Kong Holdings' Tax Expense compare to competitors?
BOC Hong Kong Holdings' Tax Expense of €814 Mil can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Expense for a Banks company?
A good Tax Expense depends on the Banks industry context. However, Tax Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Expense mean?
A high Tax Expense can signal that a stock is expensive relative to its fundamentals. Tax expense is the amount of tax the company pays in an accounting period. View historical data on BOC Hong Kong Holdings and its competitors. BOC Hong Kong Holdings's current Tax Expense is €814 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BOC Hong Kong Holdings stock overvalued right now?
Based on GuruFocus' analysis, BOC Hong Kong Holdings (HAM:BOF) is currently considered Significantly Overvalued. The stock's GF Value™ is €3.46, compared to a current price of €4.85 — trading 40% above its estimated fair value. The current Tax Expense is €814 Mil. BOC Hong Kong Holdings' overall GF Score™ is 73/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Expense calculated?
Tax Expense is calculated from a company's financial statements. For BOC Hong Kong Holdings (HAM:BOF), the current Tax Expense is €814 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is BOC Hong Kong Holdings (HAM:BOF) Overvalued in 2026?

Based on GuruFocus' analysis, BOC Hong Kong Holdings stock appears to be overvalued. The current stock price of €4.85 is trading 40% above its estimated GF Value™ of €3.46. GuruFocus considers BOC Hong Kong Holdings to be Significantly Overvalued.

Key valuation signals for HAM:BOF:

  • Tax Expense: €814 Mil
  • GF Value™: €3.46 vs. price of €4.85 (40% above fair value)
  • GF Score™: 73/100 with 6 warning signs

No single metric tells the full story. See the HAM:BOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


BOC Hong Kong Holdings Business Description

Address 1 Garden Road, 53rd Floor, Bank of China Tower, Hong Kong, HKG
BOC Hong Kong is a subsidiary of Bank of China. It is the second-largest bank in Hong Kong in terms of loan and deposit market shares. Although BOC Hong Kong is legally separate from its parent, it maintains close relationships with it in management, administration, and business relations. The two companies also cooperate in several areas, including the reselling of Bank of China's insurance and securities services. Bank of China holds a 66% stake in BOC Hong Kong.
73GF Score

Get the complete analysis for HAM:BOF

Tax Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€4.85
Price
€3.46
GF Value