Tax Obligations for Non-Residents under a Hong Kong company working outside Hong Kong


Application for Full or Partial Exemption of Income under Salaries Tax

Employee assigned to work overseas or to work in Hong Kong

Company carrying on business in Hong Kong is obliged to file Form IR56B for all its employees, irrespective whether the employee rendered services in or outside Hong Kong, so long as their total income exceeded the limit as laid down in Note 1(a) of Notes and Instructions for forms BIR56A and IR56B. You may provide additional information in the remarks column (item 14 of the Form IR56B); e.g. the employee stationed in the Shanghai office and had visited Hong Kong for less than a total of 60 days during the relevant year of assessment.

As a non-resident working in Hong Kong, you are liable to salaries non-chargeable income but not all income is chargeable. This article will give you details on chargeable and non-chargeable income, and tax clearance when leaving Hong Kong.