Hong Kong SAR

Individual - Residence

Last reviewed - 29 December 2023

A person’s residence, domicile or citizenship is not relevant in determining liability to Hong Kong salaries tax under the domestic law.

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.