Salaries Tax

Employee Tax Obligations

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.

Chargeable & Non-chargeable Income

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.

Separate Taxation or Joint Assessment for Married Couple

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

Application for Full or Partial Exemption of Income under Salaries Tax

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 exemption from Hong Kong taxation are discussed.

Completion and Filing of Return

You should report all your income from office, employment and pension in your Tax Return - Individuals (BIR60). Learn how to complete and report your income here.