Tax Atlas

Hong Kong vs United States: tax comparison for expats

A sourced head-to-head on Hong Kong and United States: tax-residency rules, income tax rates, special regimes, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Hong Kong vs United States, side by side

 Hong KongUnited States
Top income tax rate17%Inland Revenue Department (IRD), PAM 39(e) A guide to Salaries Tax (1), May 2026“Salaries Tax is chargeable on the smaller of your net chargeable income at progressive rates and your net total income at standard rate.”View source · accessed 2026-10-2437%PwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20
Tax-residency day threshold180 daysInland Revenue Department (IRD), Certificate of Resident Status“Individual who stays in Hong Kong for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment”View source · accessed 2026-10-24183 daysInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20
Signature tax regime[source]PwC Worldwide Tax Summaries“The Hong Kong Inland Revenue Department (HKIRD) will generally accept that an employment is a non-Hong Kong employment if all of the following three conditions are met:”View source · accessed 2026-10-24Foreign Earned Income Exclusion: USD 132,900 / yearInternal Revenue Service (IRS)“For tax year 2026, the foreign earned income exclusion is $132,900 up from $130,000 for tax year 2025.”View source · accessed 2026-08-20
Digital nomad visaNoNo
Nomad-visa income requirement——

Every figure links to its source and verification date. Full guides: Hong Kong · United States.

Frequently asked questions

Is Hong Kong or United States better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Hong Kong or United States?

Hong Kong treats you as tax resident after 180 days, and United States after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Hong Kong or United States have a digital nomad visa?

Hong Kong has no dedicated digital-nomad visa; United States has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.

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