Hong Kong Salaries Tax

In this article, we’ll delve into Hong Kong’s Salaries Tax. As the name implies, Salaries Tax is levied on income earned from employment. Unlike Mainland China’s Individual Income Tax (IIT), which applies to various types of personal income (such as business income, dividends, etc.), Salaries Tax in Hong Kong is strictly limited to employment income. Please note that the content of this article is based on Hong Kong tax laws applicable to the 2023/24 tax year.