Hong Kong Personal income Tax (i.e. Salaries Tax) is taxable on income derived from or received from office, employment and pension in Hong Kong. There are two types of personal income tax in Hong Kong:
The first is for those on lower incomes, multiplying their income minus the tax allowance by the tax rate payable15%, is calculated using a progressive system;

The second is for higher earners, whichever is lower, multiplied by the standard tax rate.

Hong Kong personal income tax is based on the territorial principle, so if you are working in Hong Kong, the personal income tax threshold isHKD13.2Ten thousand.

If the Hong Kong company pays ordinary staff, and the staff has lived in the mainland for a long time, for the staff, the salary paid by the Hong Kong company is from the mainland income can not pay individual income tax in Hong Kong. Therefore, the employee only needs to fill in the salaries tax form and does not need to pay tax (although if the Hong Kong company pays the employee too much, the Hong Kong Tax Bureau may ask the employee to show proof of income tax paid in the mainland).

If a Hong Kong company pays a director of a Hong Kong company, the salary paid by the Hong Kong company is based on the director's income from Hong Kong which is subject to salaries tax. Therefore, the director needs to fill in the salaries tax form and pay tax at the same time.

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