HK isn't. The main one I can think of is Philippines, as they are finally getting rid of it this year I think. It was 5.5% of sales it seems
"Airlines have, for some time, lobbied for the removal, or at least a reduction, in the 2.5% Gross Philippine Billings Tax (GPBT) and the 3% Common Carrier’s Tax (CCT) to which they are subjected. The GPBT and CCT are levied on all revenues, passengers, cargoes and excess baggage leaving the Philippines.
The taxes have caused a total withdrawal of foreign airlines, one by one, from providing direct flights to Manila. Air France-KLM dropped the only remaining direct flight from Manila to Amsterdam in March this year, due to the high taxes it paid for loading passengers in the Philippines"