Exemption of Hong Kong Salaries Tax

In accordance with the Hong Kong “Inland Revenue Ordinance”, Hong Kong salaries tax is charged on income arising in or derived from Hong Kong (including income from offices, employment and pension). Taxable income depends on the employment location. Income from services rendered outside Hong Kong or income from services rendered in Hong Kong during visits not exceeding a total of 60 days in the year is also excluded from tax.

GIB is founded in Hong Kong and familiar with the requirements of the exemption of Hong Kong Salaries Tax and problem solving skills. Our professional team is experienced in case handling and we are able to formulate application plans according to the applicant’s working mode in order to increase efficiency.

Conditions of Exemption

• Employment services rendered outside Hong Kong
• Income from services rendered in Hong Kong during visits not exceeding a total of 60 days in the year
• Not receiving director salary
• Hong Kong company has paid tax of substantially the same nature as Hong Kong salaries tax to a territory outside Hong Kong for income relating to services you rendered in that territory

Necessary Information

• Employment contract of Hong Kong company (contract shall include job title, working mode, location, salary, etc.)
• Proof of working place (regarding the year of exemption)
• Statement of travel records
• Passport
• Individual income tax return of a territory outside Hong Kong and evidence of the payment of individual income tax
• Other necessary information

Application Process

• Consultation of salaries tax exemption
• Collect, process and check the application information
• Assess the possibility of exemption and provide professional advice
• Submit application for exemption and follow up on the progress of tax exemption

Period of Time

2 year or above (depends on whether applicant has submitted sufficient and suitable proof material)

Should you have any enquires about Exemption of Profits Tax in Hong Kong, please complete the form below and we will reply to you soon.