visits HK for < 60 days, HK Salary tax can be exempted??

2008-04-17 6:53 pm

non-resident non- Hong Kong ID card holder employee who visits Hong Kong for less than 60 days can be exempted to pay HK salary tax. Can you please clarify:

1. Is the measurement days visited Hong Kong or Days Worked in Hong Kong? For example if someone came for shopping with the family would those days count toward the 60 days?

2. I had heard that the time requirement was 183 days not 60 days to be granted an exemption from Hong Kong tax. Am I confusing the requirement for Hong Kong ID card holder and non-resident or is this 183 days referring to something else.

回答 (1)

wuwahlun

2008-04-17 7:10 pm

✔ 最佳答案

1. The number of days of visit includes days visited Hong Kong. That means, if someone came for working for 50 days and then shopping and touring around for additonal 10 days then the total number of days is 60 days. Part of the salary (no. of days of that visit/365 days) shall be subject to HK tax. However, if the visit to Hk is purely not for working then still the HK salary tax can be exempted.
Laws behind: Section 8(1B) of IRO excludes income where services are performed in Hong Kong during visits not exceeding 60 days. If possible, the taxpayer should not visit Hong Kong for more than 60 days in the year of assessment. The work base and the home base of the taxpayer should not be in Hong Kong otherwise the presence may not be considered to be "visits".
2. the time requirement of 183 days for an exemption from tax is for PRC income tax. It is because nowadays many HK people need to working in both HK and mainland offices.

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