REITs are collective investment schemes, concentrating on investing in real estate projects in Hong Kong and/or overseas, such as real estate projects, shopping malls, offices, hotels and service apartments, etc. REITs may provide investors regular income. Most or even all the income after tax will distribute to investors as dividends.

Recognised tradable REITs must be listed in Securities Exchange of Hong Kong in Hong Kong. Investors may trade REITs like securities. Nevertheless, price of a REIT may have premium or discount compared with its Net Asset Value.