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Are there any exceptions to salaries tax on the income of hired employees in Hong Kong?

Regardless of whether it is a Hong Kong-employed or non-Hong Kong-employed employee, as long as he visits Hong Kong for no more than 60 days in the entire tax year, the salaries tax will be exempted. In this <60 days> visit rule, visit is defined as a short stay. If the employee’s residence or work base is in Hong Kong, even if he stays in Hong Kong for no more than 60 days, he cannot enjoy the exemption of the <60 days> visit rule.

In addition, if employees do not provide services related to their employment in Hong Kong at all, the income earned from them can also be fully exempted from salaries tax. Please note that if employees have to return to Hong Kong for training, supervise subordinates, hold meetings, or report work progress, they are considered to be providing services in Hong Kong. Therefore, all income earned by employees must also be subject to salaries tax. If a non-Hong Kong employee cannot enjoy the <60 days> visit rule, he can apply to the Inland Revenue Department to calculate the assessable income based on the number of days in Hong Kong. Please note that the above tariffs do not apply to employees who belong to the category of director positions.

The above information is for reference only. If in doubt, we welcome your tax inquiries

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