Salaries Tax

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Find out what you need to know about your tax obligations as an employee, including whether you need to pay salaries tax, what form to submit and how to notify the Inland Revenue Department of an address change.

http://www.gov.hk/en/residents/taxes/salaries/salariestax/employeeobligations.htm

Learn about the types of income for which you can be charged salaries tax, regardless of when you receive payment, and the types that are exempt from salaries tax.

http://www.gov.hk/en/residents/taxes/salaries/salariestax/chargeable/index.htm

Check out whether you can benefit under salaries tax from separate taxation or joint assessment with your spouse if you are married.

http://www.gov.hk/en/residents/taxes/salaries/salariestax/jointassessment.htm

Learn about the territorial concept of taxation applied in Hong Kong and how it affects you if you are a director, employee, working in Mainland China or newly arrived from another country. Full and partial exemptions from Hong Kong taxation are discussed where applicable.

http://www.gov.hk/en/residents/taxes/salaries/salariestax/exemption/index.htm

You should report all your income from office, employment and pension in your Tax Return - Individuals (B.I.R. 60). Learn how to complete and report your income here.

http://www.gov.hk/en/residents/taxes/taxfiling/filing/completion.htm

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