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Tax Information - Individuals/Businesses
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What you need to know as a Non-resident Individual
What you need to know as a Non-resident Employee
- Meaning of "Employee"
- Scope of Tax
- Tax Obligations for Non-Residents Working in Hong Kong
- Notification of Chargeability to Salaries Tax
- Completion and Filing of Tax Return - Individuals (BIR60)
- Application for Full or Partial Exemption of Income or Claim for Tax Credit under Salaries Tax
- Payment Methods
- Consequences of Not Paying Tax On Time
- Objections and Appeals
What you need to know as an Employer
- Employer's Obligations
- Special Categories of Employees
- Penalty on Non-compliance