Expat Tax Specialist

Expat Tax in Hong Kong — Optimised, Compliant & Stress-Free.

You relocated to Hong Kong for an exciting career — not to spend weekends untangling IRD correspondence, RSU vesting calculations, and double-taxation treaty elections. Whether your package is HK0,000 or HK million, our senior CPAs decode every layer of Hong Kong salaries tax, share option timing rules under DIPN 38, and departure clearance obligations before your employer misses the IR56G deadline.

HKICPA 등록 24시간 응답 고정 수수료 제도 100% 기밀 유지
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2,400+ Expats served
HK0M Tax recovered
98.4% Satisfaction rate

Expat Tax Specialist

You relocated to Hong Kong for an exciting career — not to spend weekends untangling IRD correspondence, RSU vesting calculations, and double-taxation treaty elections. Whether your package is HK0,000 or HK million, our senior CPAs decode every layer of Hong Kong salaries tax, share option timing rules under DIPN 38, and departure clearance obligations before your employer misses the IR56G deadline.

⚠️

⚠ Critical Deadline Alert: IR56G Departure Clearance

Under the Inland Revenue Ordinance, your employer must file Form IR56G at least one month before your departure date. If the employer fails to file — which happens in roughly 1 in 4 expat departures — the IRD can issue a stop-departure notice, prevent you from leaving Hong Kong, and raise an estimated assessment that may be many times higher than your actual tax liability. We have seen assessments of HK million+ when the actual liability was under HK0,000.

주요 고민

다음과 같은 세무 문제로 어려움을 겪고 계신가요?

Double Taxation Without a Treaty Claim

Hong Kong has CDTAs with 45+ jurisdictions. However, DTA relief is not automatic — it must be actively claimed in both countries. Without a coordinated filing strategy, you legally owe tax in two countries on the same salary.

⚠ Risk: Paying full tax in two jurisdictions on the same income

RSUs & Share Options Taxed in the Wrong Year

Under IRO s.9(1)(d) and DIPN No. 38, RSUs are taxed at vesting while options are taxed at exercise. Employer-submitted IR56B forms routinely apply the wrong date and wrong apportionment, generating substantial overpayments.

⚠ Risk: Overpaying HK salaries tax by HKK–HK0K per year

Rental Allowance Assessed at Full Market Value

Employer-provided housing structured as a company lease is assessable at only 10% of your net chargeable income under s.9(2A). Cash housing allowances are taxed in full — the difference can exceed HK0,000 per year for senior executives.

⚠ Risk: Overpaying HK0K–HK0K annually on housing benefit

Departure Clearance Missed or Filed Too Late

Form IR56G must be lodged by your employer at least one month before your departure. Late or omitted filing can result in estimated assessments two to five times the actual liability, plus potential stop-departure orders.

⚠ Risk: Phantom assessment of HK0K–HKM+ with no deductions applied
대상

이런 분께 적합합니다

Foreign nationals on Employment Visa

Newly arrived or established expats on all visa categories, filing first or subsequent HK returns.

Executives on split contracts (HK + home country)

Expat packages with dual-entity employment structures requiring coordinated filing in both jurisdictions.

Bankers and finance professionals with equity structures

RSUs, share options, carried interest, and deferred compensation requiring DIPN 38 apportionment.

US persons (FATCA) in Hong Kong

US citizens and Green Card holders requiring coordinated HK and US filing — FBAR, Form 8938, FEIE and FTC strategies.

Executives departing HK requiring IR56G clearance

Foreign nationals leaving Hong Kong who need departure clearance management and final assessment handling.

서비스 항목

서비스 내용

Annual Salaries Tax Return Filing

Comprehensive preparation of BIR60 with all available deductions: charitable donations, home loan interest, self-education, dependent allowances, and MPF contributions.

IRO s.12, s.26, s.30–46

DIPN 38: Share Option & RSU Taxation

Precise computation of the HK-taxable portion of options and RSUs using the DIPN No. 38 time-apportionment formula with supporting documentation.

IRO s.9(1)(d); DIPN No. 38

IR56G Departure Clearance Management

Complete departure clearance process: briefing employer HR, reviewing IR56G before submission, tracking provisional assessment, and responding to IRD queries.

IRO s.52; IR56G requirements

Double Tax Treaty Relief Claims

Analysis of applicable CDTAs to determine residency tie-breaker rules, exempt categories of income, and the optimal structure for claiming relief in both jurisdictions.

45+ CDTAs; IRO s.49; IRD CRS form

Rental Allowance Structuring

Restructure housing benefits under IRO s.9(2A) — using a company lease rather than a cash allowance to cap tax exposure at 10% of assessable income.

IRO s.9(2A); Salaries Tax Practice Note
진행 절차

간단하고, 효율적이며, 전문적인 서비스

1

Free 20-Minute Discovery Call

We discuss your situation: nationality, visa type, contract structure, equity awards, home-country filing obligations, and departure plans.

30 mins
2

Document Collection & Diagnosis

You provide payslips, IR56B forms, equity award agreements, and prior returns. We conduct a comprehensive diagnostic against DIPN 38 formulas and DTA applicability.

2–3 days
3

Strategy Memo & Fee Proposal

Written strategy memorandum covering the tax position as filed vs the correct position, identified savings, recommended actions, and a fixed-fee proposal.

4–7 days
4

Return Preparation, Filing & IRD Liaison

We prepare your BIR60, all schedules, and supporting documentation. All returns reviewed by a senior CPA before filing. We act as your authorised tax representative for all IRD correspondence.

Weeks 2–4
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무료 상담 예약
고객 성공 사례

실제 고객을 위한 실질적인 성과

Case Study

UK Investment Banker — RSU Apportionment Error

HK0,000 절감액
  • Annual salary split 65/35 between HK and UK entities
  • Employer reported 100% RSU vestings as HK-sourced for 3 years
  • DIPN 38 time-apportionment corrected across all tranches
"TAX.hk discovered my employer had been incorrectly reporting my RSU vestings at 100% HK-sourced. The refund was substantial."
C
인증된 고객 Case Study
Case Study

French Executive — HK.1M Estimated Assessment

HK,920,000 절감액
  • Employer HR failed to file IR56G before departure
  • IRD issued HK.1M estimated assessment with no deductions
  • Objection filed; correct computation reduced assessment to HK0K
"TAX.hk reduced my estimated assessment from HK.1 million to HK0,000 — a 91% reduction."
C
인증된 고객 Case Study
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홍콩 세무 전문 지식

저희 공인회계사들은 15년 이상의 홍콩 세무 경험을 보유하고 있으며, 세무국의 최신 업데이트를 항상 파악하고 있습니다.

투명한 고정 수수료

시간당 청구로 인한 예상치 못한 비용은 없습니다. 시작 전에 비용을 명확히 안내해 드립니다.

24시간 응답

모든 문의에 1영업일 이내에 답변드립니다. 긴급한 경우 4시간 이내에 처리합니다.

철저한 기밀 유지

모든 고객 정보는 엄격한 직업적 기밀 유지 의무에 따라 관리됩니다.

자주 묻는 질문

자주 묻는 질문

궁금증에 대한 빠른 답변

Yes. Under the IRO, you become liable for HK salaries tax on income arising in or derived from Hong Kong from the first day you begin working here. There is no minimum residency period. The tax year runs 1 April to 31 March, and your first-year return covers from your HK employment start date to 31 March.
The HK-taxable amount is calculated as: (Vesting Date Market Value) x (HK Service Days / Total Vesting Period Days). If an RSU was granted before you arrived in Hong Kong, the days prior to your HK arrival are excluded from the numerator. Many employer IR56B submissions fail to apply this formula, leading to material overpayments.
It depends on the structure. Under IRO s.9(2A), if your employer has a company lease and pays rent directly to the landlord, the taxable housing benefit is capped at 10% of your assessable income. A cash housing allowance, however, is treated as ordinary income taxed in full. The difference can exceed HK0,000 per year.
The IRD may raise an estimated assessment based on assumed income with no deductions — routinely far higher than actual liability — and can issue a stop-departure notice. Even after departure, the IRD can pursue outstanding tax through international cooperation mechanisms. Contact us immediately if you discover non-filing.
Generally no. Under the territorial source principle, an overseas pension from a foreign fund for prior foreign employment is not HK-sourced and is not subject to HK salaries tax. However, if you contributed to an overseas pension while working in HK, a partial HK source may arise. Most foreign pensions (UK state, US Social Security, French retraite) are not taxable in HK.

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