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──Apr 17 , 2021The income tax threshold in Hong Kong

Hong Kong's personal income tax, Hong Kong is called salaries tax, salaries tax in Hong Kong is based on the principle of territorial increase, so if the Hong Kong company is on-site office in Hong Kong, then the Hong Kong company's local staff in Hong Kong's personal income tax threshold isHKD13.2Ten thousand.

If the salary paid by the Hong Kong company is to the ordinary staff, and the staff has lived and worked in the mainland for a long time, for the staff, the salary paid by the Hong Kong company is the income from the mainland, and the individual income tax may not be paid in Hong Kong. Therefore, the employee only needs to fill in the salaries tax form and does not need to pay tax (but if the Hong Kong company overpays the employee, the Hong Kong Tax Bureau may require the employee to provide tax proof of personal income tax payment in mainland China).

If a Hong Kong company pays a salary to a director of a Hong Kong company, whether or not the director is based in Hong Kong, the director's salary income is deemed to have originated locally in Hong Kong and is subject to salaries tax. Therefore, the director needs to fill in the Hong Kong Salaries tax form and pay personal income tax in Hong Kong.

The income tax threshold in Hong Kong

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