Other Useful Infomation -- P.2

Other Useful Information

[P.1 Profits tax] [P.2 Salaries tax] [P.3-4 Government fees]

Hong Kong Salary Tax Information Extract

2017/2018

2016/2017

Hong Kong employment

Render all services outside H.K.

Non-taxable

Render services partly in H.K

Non-H.K. visitors

H.K. service income:
Taxable;
Foreign service income:
Taxable if no foreign tax
paid

H.K. service income:
Taxable;
Foreign service income:
Taxable if no foreign tax paid

Visitors 'visit' H.K.not more than
60days

Non-taxable

Visitors 'visit' H.K. more than
60 days

H.K. service income:
Taxable;
Foreign service income: Taxable if
no foreign tax paid

H.K. service income:
Taxable;
Foreign service income:
Taxable if no foreign tax paid

Non-Hong Kong employment

Render all services outside H.K.

Non-taxable

Render services partly in H.K.

Non-H.K. visitors

Assess on time basis

Visitors 'visit' H.K.not more than
60 days

Non-taxable

Visitors 'visit' H.K. more than
60 days

Assess on time basis

Note:	(1)	The aboves not applicable to Hong Kong Government employees, shipping and airline crew members.
	(2)	Non-H.K. visitors means those have a place of permanent resident in Hong Kong.

For tax rates, allowances and deductions, details at: www.ird.gov.hk..

P.2

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Telephone: (852) 2541 0665 Fax: (852) 2851 9705
E-mail: info@edwardlee.com.hk