Hong Kong: tax residency & income tax rates

Q: How many days can I spend in Hong Kong before becoming tax resident?

180 days (as of 2026). More than 180 days in a year of assessment (or more than 300 days over two consecutive years) makes an individual a Hong Kong resident for treaty purposes and for electing personal assessment. It does not decide salaries tax, which depends on where the employment is exercised.

Q: What is the top personal income tax rate in Hong Kong?

17% (as of 2024). The top progressive rate is 17% on net chargeable income above HKD 200,000, but tax cannot exceed the standard rate computation of 15% on the first HKD 5 million of net income and 16% above that. For high earners the cap binds, so the real marginal rate falls to 15% and then 16% above HKD 5 million (crossover about HKD 2.13 million for a single person with only the basic allowance, own calculation).

Q: Does Hong Kong have a digital nomad visa?

No (as of 2026). Hong Kong has no digital nomad or remote work visa, and visitors are not allowed to take any employment, paid or unpaid. The nearest routes are the Top Talent Pass Scheme, the General Employment Policy and the New Capital Investment Entrant Scheme.

TL;DR

180 days (as of 2026)Inland 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 2026-10-24 — More than 180 days in a year of assessment (or more than 300 days over two consecutive years) makes an individual a Hong Kong resident for treaty purposes and for electing personal assessment.
17% (as of 2024)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 2026-10-24 — The top progressive rate is 17% on net chargeable income above HKD 200,000, but tax cannot exceed the standard rate computation of 15% on the first HKD 5 million of net income and 16% above that.
No (as of 2026)Immigration Department (HKSAR), Visit Visa / Entry Permit Requirements“Visitors are not allowed by law to take up employment (paid or unpaid), to establish or join in any business, or to enter school as a student, nor, except in the most unusual circumstances, are visitors allowed to change their immigration status after arrival.”View source · accessed 2026-10-24 — Hong Kong has no digital nomad or remote work visa, and visitors are not allowed to take any employment, paid or unpaid.

Tax residency rules in Hong Kong

As of 2026, Hong Kong’s tax-residency test centres on a presence threshold of 180 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 2026-10-24. More than 180 days in a year of assessment (or more than 300 days over two consecutive years) makes an individual a Hong Kong resident for treaty purposes and for electing personal assessment. It does not decide salaries tax, which depends on where the employment is exercised.

Residency test: Salaries tax does not depend on residence, so the residence tests only matter for treaty claims and for electing personal assessment. A person is resident if ordinarily resident in Hong Kong or present more than 180 days in a year of assessment or more than 300 days in two consecutive years. [source]PwC Worldwide Tax Summaries“However, where it is necessary to determine an individual's residence, such as for the purpose of a CDTA, individuals who (i) ordinarily reside in Hong Kong SAR or (ii) stay in Hong Kong SAR for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment are generally considered as Hong Kong tax residents.”View source · accessed 2026-10-24
Tax year period: 1 April to 31 March (as of 2026)PwC Worldwide Tax Summaries“An assessment year (or tax year) begins on 1 April of a year and ends on 31 March of the following year.”View source · accessed 2026-10-24 — The Hong Kong year of assessment runs from 1 April to 31 March and is named by the two calendar years it spans, so 2026/27 covers 1 April 2026 to 31 March 2027. It is not the calendar year.

Income tax rates in Hong Kong

As of 2024, the headline personal income tax rate in Hong Kong is 17%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 2026-10-24. The top progressive rate is 17% on net chargeable income above HKD 200,000, but tax cannot exceed the standard rate computation of 15% on the first HKD 5 million of net income and 16% above that. For high earners the cap binds, so the real marginal rate falls to 15% and then 16% above HKD 5 million (crossover about HKD 2.13 million for a single person with only the basic allowance, own calculation).

Inheritance gift wealth tax: 0% (as of 2026)PwC Worldwide Tax Summaries“Hong Kong SAR does not have an estate duty or a gift tax.”View source · accessed 2026-10-24 — Hong Kong has no estate duty, gift tax or net wealth tax. Estate duty was abolished in 2006.
Pit income brackets: 2–17% (as of 2018)Hong Kong e-Legislation, Inland Revenue Ordinance (Cap. 112)“For the year of assessment 2018/19 and for each year after that year Second Column Third Column (a) On the first $50,000 2% (b) On the next $50,000 6% (c) On the next $50,000 10% (d) On the next $50,000 14% (e) On the remainder 17%”View source · accessed 2026-10-24 — The bands apply to net chargeable income after allowances and are the same for 2026/27 as for 2025/26 and every year since 2018/19. PwC's published table is labelled 2025/26, while the Inland Revenue Ordinance schedule covers each year after 2018/19.
Vat standard rate: 0% (as of 2026)PwC Worldwide Tax Summaries“Value-added, goods and services, and sales taxes do not apply in Hong Kong SAR.”View source · accessed 2026-10-24 — Hong Kong has no VAT, GST or sales tax, so the consumption tax rate is 0%. Excise duty applies only to tobacco, liquor, methyl alcohol and hydrocarbons.
Capital gains tax: 0% (as of 2026)PwC Worldwide Tax Summaries“All capital gains derived by an individual are not subject to tax in Hong Kong SAR”View source · accessed 2026-10-24 — Hong Kong has no capital gains tax, and capital gains of individuals are not taxed. A gain that amounts to a trading profit from a Hong Kong source can still be taxed under profits tax.
Dividend tax: 0% (as of 2026)PwC Worldwide Tax Summaries“Dividends derived by an individual are not subject to tax in Hong Kong SAR.”View source · accessed 2026-10-24 — Dividends received by an individual are not taxed in Hong Kong. No withholding requirement applies to dividends paid to individuals.
Interest income tax: 0% (as of 2026)PwC Worldwide Tax Summaries“As dividends and interest derived by individuals are not subject to Hong Kong income tax, there is no withholding requirement on such income derived by an individual.”View source · accessed 2026-10-24 — Bank deposit interest earned by an individual is not taxed in Hong Kong. No withholding requirement applies to interest paid to individuals.
Social security mpf: Employees and employers each contribute 5% of monthly relevant income, with a floor of HKD 7,100 and a ceiling of HKD 30,000, so the maximum is HKD 1,500 each per month. Short-term overseas hires of not more than 13 months and people covered by an overseas scheme can be exempt. [source]Mandatory Provident Fund Schemes Authority (MPFA)“Employees and employers are both required to make mandatory contributions of 5% of the employee’s relevant income into the employee’s MPF account, subject to the minimum and maximum relevant income levels.”View source · accessed 2026-10-24
Property tax: 15% (as of 2026)PwC Worldwide Tax Summaries“Property tax is charged to the owner of any land or buildings (except government and consular properties) in Hong Kong SAR at the standard rate of 15% on the net assessable value of such land or buildings.”View source · accessed 2026-10-24 — Property tax is 15% of the net assessable value of Hong Kong land and buildings, after a 20% notional allowance. Owner-occupied property is outside property tax because no rent is receivable.
Self employed profits tax: Individuals running a business are taxed under profits tax on Hong Kong-sourced profits at 7.5% on the first HKD 2 million and 15% above that. The two-tiered rates apply from 2018/19. [source]Inland Revenue Department (IRD), Profits Tax“7.5% on assessable profits up to $2,000,000; and 15% on any part of assessable profits over $2,000,000”View source · accessed 2026-10-24
Personal allowances: From 2026/27 the basic allowance is HKD 145,000 and the married person's allowance HKD 290,000, up from HKD 132,000 and HKD 264,000. The legislation was gazetted on 22 May 2026, and 2025/26 salaries tax is separately reduced by 100% up to HKD 3,000. [source]Inland Revenue Department (IRD), 2026-27 Budget Tax Measures“The Financial Secretary proposed to increase the following allowances commencing from the year of assessment 2026/27:”View source · accessed 2026-10-24

Special tax regimes in Hong Kong

Whether employment is Hong Kong or non-Hong Kong decides how much salary is taxable. A non-Hong Kong employee is taxed only on the share of income for days worked in Hong Kong, while a Hong Kong employee is taxed on the full income unless every service was performed abroad. [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 2026-10-24

Foreign sourced income exemption regime: The foreign-sourced income exemption regime applies only to entities in multinational groups and does not affect individuals. Individuals are outside Hong Kong tax on foreign dividends, interest and capital gains through the territorial basis. [source]Inland Revenue Department (IRD), Foreign-sourced Income Exemption“only members of MNE groups (MNE entity) will be subject to the FSIE regime.”View source · accessed 2026-10-24
Property stamp duty: Residential transfers pay progressive stamp duty from HKD 100 to a top rate of 6.5%, and non-residential transfers top out at 4.25%, both effective 26 February 2026. PwC states the top residential rate above HKD 100 million, while the government table applies the flat 6.5% above HKD 109,574,470 with marginal relief in between. [source]PwC Worldwide Tax Summaries“Transfer of residential property: Progressive rates ranging from HKD 100 (for property consideration of up to HKD 4 million) to 6.5% (for property consideration exceeding HKD 100 million).”View source · accessed 2026-10-24
Stock stamp duty: Trading Hong Kong stock attracts stamp duty of 0.1% on each of the buyer's and seller's contract notes, 0.2% in total per transaction. There is no separate transfer or turnover tax. [source]GovHK (Hong Kong SAR Government), Stamp Duty Rates“0.1% of the amount of the consideration or of its value on every sold note and every bought note”View source · accessed 2026-10-24
Tax treaties and foreign tax relief: PwC counts 58 comprehensive double tax agreements; Hong Kong tax residents get a credit for treaty-country tax and a unilateral exemption remains only for non-treaty countries. Hong Kong has no social security agreements because it has no social security tax. [source]PwC Worldwide Tax Summaries“Currently, Hong Kong SAR has entered into 58 tax treaties with different jurisdictions as shown in the following table.”View source · accessed 2026-10-24
Territorial basis of taxation: Hong Kong charges tax only on income arising in or derived from Hong Kong, and salaries tax applies equally to residents and non-residents. It has no tax on total worldwide income; business profits, employment income and rental income are taxed under three separate taxes. [source]Hong Kong e-Legislation, Inland Revenue Ordinance (Cap. 112)“Salaries tax shall, subject to the provisions of this Ordinance, be charged for each year of assessment on every person in respect of his income arising in or derived from Hong Kong from the following sources”View source · accessed 2026-10-24
Short visit 60 day rule: 60 days (as of 2026)Hong Kong e-Legislation, Inland Revenue Ordinance (Cap. 112)“In determining whether or not all services are rendered outside Hong Kong for the purposes of subsection (1A) no account shall be taken of services rendered in Hong Kong during visits not exceeding a total of 60 days in the basis period for the year of assessment.”View source · accessed 2026-10-24 — Services performed in Hong Kong during visits totalling not more than 60 days in a year of assessment are disregarded. If total visits reach 61 days the exemption is lost, and a non-Hong Kong employee is taxed on a days-in-days-out basis.

Digital nomad visa in Hong Kong

No (as of 2026)Immigration Department (HKSAR), Visit Visa / Entry Permit Requirements“Visitors are not allowed by law to take up employment (paid or unpaid), to establish or join in any business, or to enter school as a student, nor, except in the most unusual circumstances, are visitors allowed to change their immigration status after arrival.”View source · accessed 2026-10-24 — Hong Kong has no digital nomad or remote work visa, and visitors are not allowed to take any employment, paid or unpaid. The nearest routes are the Top Talent Pass Scheme, the General Employment Policy and the New Capital Investment Entrant Scheme.

General employment policy: The General Employment Policy is the employer-sponsored route for professionals and has no quota or sector limit. It needs a confirmed job offer at market pay, and the initial stay is normally 36 months or the contract term if shorter. [source]Immigration Department (HKSAR), General Employment Policy“The GEP is quota-free and non-sector specific.”View source · accessed 2026-10-24
New capital investment entrant scheme: The original Capital Investment Entrant Scheme has been suspended since 15 January 2015, and its replacement, the New Capital Investment Entrant Scheme, opened on 1 March 2024. It requires net assets and an investment of at least HKD 30 million, with an initial stay of up to 24 months. [source]Immigration Department (HKSAR), Capital Investment Entrant Scheme“The Capital Investment Entrant Scheme has been suspended since 15 January 2015, while the New Capital Investment Entrant Scheme was launched on 1 March 2024.”View source · accessed 2026-10-24
Top talent pass scheme: The Top Talent Pass Scheme admits people with annual income of HKD 2.5 million or more, or recent graduates of eligible top universities, without a job offer. The initial stay is 36 months for category A and 24 months for categories B and C, and it can be granted only once. [source]Immigration Department (HKSAR), Top Talent Pass Scheme“Persons who wish to apply to enter the HKSAR under the TTPS are not required to have secured an offer of employment in the HKSAR upon application.”View source · accessed 2026-10-24

Frequently asked questions

How many days can I spend in Hong Kong before becoming tax resident?

180 days (as of 2026)Inland 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 2026-10-24 — More than 180 days in a year of assessment (or more than 300 days over two consecutive years) makes an individual a Hong Kong resident for treaty purposes and for electing personal assessment. It does not decide salaries tax, which depends on where the employment is exercised.

What is the top personal income tax rate in Hong Kong?

17% (as of 2024)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 2026-10-24 — The top progressive rate is 17% on net chargeable income above HKD 200,000, but tax cannot exceed the standard rate computation of 15% on the first HKD 5 million of net income and 16% above that. For high earners the cap binds, so the real marginal rate falls to 15% and then 16% above HKD 5 million (crossover about HKD 2.13 million for a single person with only the basic allowance, own calculation).

Does Hong Kong have a digital nomad visa?

Sources

PwC Worldwide Tax Summaries individual / other taxes · big4, accessed 2026-10-24
PwC Worldwide Tax Summaries individual / foreign tax relief and tax treaties · big4, accessed 2026-10-24
PwC Worldwide Tax Summaries individual / residence · big4, accessed 2026-10-24
Inland Revenue Department (IRD), PAM 37(e) A Brief Guide to Personal Assessment, May 2026 pdf / pam37e.pdf · tax_authority, accessed 2026-10-24
PwC Worldwide Tax Summaries individual / taxes on personal income · big4, accessed 2026-10-24
PwC Worldwide Tax Summaries individual / tax administration · big4, accessed 2026-10-24
Inland Revenue Department (IRD), PAM 39(e) A guide to Salaries Tax (1), May 2026 pdf / pam39e.pdf · tax_authority, accessed 2026-10-24
Hong Kong e-Legislation, Inland Revenue Ordinance (Cap. 112) hk / cap112 · law, accessed 2026-10-24
PwC Worldwide Tax Summaries individual / income determination · big4, accessed 2026-10-24
Mandatory Provident Fund Schemes Authority (MPFA) mandatory contributions / employees · other, accessed 2026-10-24
Inland Revenue Department (IRD), PAM 42(e) A guide to Salaries Tax for people coming to work in Hong Kong pdf / pam42e.pdf · tax_authority, accessed 2026-10-24
Inland Revenue Department (IRD), Foreign-sourced Income Exemption tax / bus_fsie.htm · tax_authority, accessed 2026-10-24
GovHK (Hong Kong SAR Government), Stamp Duty Rates stamp / stamp_duty_rates.htm · tax_authority, accessed 2026-10-24
Inland Revenue Department (IRD), 2026-27 Budget Tax Measures tax / budget.htm · tax_authority, accessed 2026-10-24
Inland Revenue Department (IRD), Certificate of Resident Status tax / dta_cor.htm · tax_authority, accessed 2026-10-24
Immigration Department (HKSAR), Visit Visa / Entry Permit Requirements visit transit / visit visa entry permit.html · other, accessed 2026-10-24
Immigration Department (HKSAR), Permissible Activities for Visitors visas / permissible activities.html · other, accessed 2026-10-24
Immigration Department (HKSAR), Visas / Entry Permits services / index.html · other, accessed 2026-10-24
Immigration Department (HKSAR), General Employment Policy visas / GEP.html · other, accessed 2026-10-24
Immigration Department (HKSAR), Capital Investment Entrant Scheme visas / capital_investment_entrant_scheme.html · other, accessed 2026-10-24
Immigration Department (HKSAR), New Capital Investment Entrant Scheme visas / newcies.html · other, accessed 2026-10-24
Inland Revenue Department (IRD), Profits Tax tax / bus_pft.htm · tax_authority, accessed 2026-10-24
PwC Worldwide Tax Summaries individual / significant developments · big4, accessed 2026-10-24
GovHK (Hong Kong SAR Government), Exemption of Income or Claim for Tax Credit under Salaries Tax exemption / index.htm · tax_authority, accessed 2026-10-24
Immigration Department (HKSAR), Top Talent Pass Scheme visas / TTPS.html · other, accessed 2026-10-24

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When to talk to an advisor

This page maps Hong Kong’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Hong Kong (and in your home country) review your situation before you act.