SALARY TAX
You can be charged salaries tax on your income arising in or derived from Hong Kong from any employment, office, and pension. If you receive a tax return from the Inland Revenue Department, you must complete and submit it by the due date for filing even if you have no income that can be charged to salaries tax.
If you work for yourself and are not an employee, you are considered to be self-employed and can be charged profits tax instead.
When you receive your Tax Return – Individuals (BIR60) you should complete and submit it by the due date for filing, and then pay the tax at the specified time after you receive your notice of assessment. If you do not receive a tax return you should notify the Inland Revenue Department that your income could be chargeable to tax.
The charging of salaries tax in Hong Kong is based on the territorial concept. This means that all income arising in or derived from Hong Kong from an office, employment or any pension is assessable irrespective of whether tax on that income has been paid in other jurisdictions.
You can apply for full or partial exemption of income or relief from tax when filing your Tax Return – Individuals (BIR60) and its Appendix if all Services Were Rendered Outside Hong Kong During the Year. This exemption is generally available to employees irrespective of the locality of their employment. Attending trainings, meetings, or reporting in Hong Kong is regarded as services rendered in Hong Kong for the purpose of the exemption. You are exempt from salaries tax for a year of assessment only if you rendered all services outside Hong Kong in that year of assessment, unless you are a civil servant or a crew member of a ship or an aircraft. Income from services rendered in Hong Kong during visits not exceeding a total of 60 days in the year is also excluded from tax.
We do assist our client on all salary tax issue, you may please kindly provide us the details of your case, and we will give you the quotation our assistance fee.
You can be charged salaries tax on your income arising in or derived from Hong Kong from any employment, office, and pension. If you receive a tax return from the Inland Revenue Department, you must complete and submit it by the due date for filing even if you have no income that can be charged to salaries tax.
If you work for yourself and are not an employee, you are considered to be self-employed and can be charged profits tax instead.
When you receive your Tax Return – Individuals (BIR60) you should complete and submit it by the due date for filing, and then pay the tax at the specified time after you receive your notice of assessment. If you do not receive a tax return you should notify the Inland Revenue Department that your income could be chargeable to tax.
The charging of salaries tax in Hong Kong is based on the territorial concept. This means that all income arising in or derived from Hong Kong from an office, employment or any pension is assessable irrespective of whether tax on that income has been paid in other jurisdictions.
You can apply for full or partial exemption of income or relief from tax when filing your Tax Return – Individuals (BIR60) and its Appendix if all Services Were Rendered Outside Hong Kong During the Year. This exemption is generally available to employees irrespective of the locality of their employment. Attending trainings, meetings, or reporting in Hong Kong is regarded as services rendered in Hong Kong for the purpose of the exemption. You are exempt from salaries tax for a year of assessment only if you rendered all services outside Hong Kong in that year of assessment, unless you are a civil servant or a crew member of a ship or an aircraft. Income from services rendered in Hong Kong during visits not exceeding a total of 60 days in the year is also excluded from tax.
We do assist our client on all salary tax issue, you may please kindly provide us the details of your case, and we will give you the quotation our assistance fee.
