Personal income in Hong Kong is subject to salaries tax in Hong Kong, just as personal income tax is subject to in the mainland. The difference is that the collection of salaries tax in Hong Kong is conditional. The following conditions must be met before salaries tax is payable.

First, the taxpayer is required to carry out on-site work in Hong Kong;

Second, it requires taxpayers to hold directorships in Hong Kong companies.

Above satisfy this2Any of these conditions is subject to salaries tax in Hong Kong. In addition, if the person works in Hong Kong but does not work in Hong Kong all year round, it needs to determine whether he or she mainly works in Hong Kong. If he or she does not mainly work in Hong Kong, only part of his or her income needs to pay salaries tax. The tax rate is based on the proportion of the number of days spent in Hong Kong to the number of days in the whole year, and then salaries tax is paid. However, if you are judged to be working mainly in Hong Kong, you will have to pay salaries tax on your entire income.

In addition, if the taxpayer is not a director of a Hong Kong company and has not stayed in Hong Kong for a full number of days during the year60God, then the taxpayer's entire personal income for the year will not be subject to salaries tax in Hong Kong.

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