Freelancer & Self-Employed Tax Specialist

Pay the Right Tax — Not a Dollar More Than You Owe

Self-employed professionals in Hong Kong face a choice between salaries tax and profits tax — a decision that can mean the difference between deducting HK0,000 in business expenses or zero. Our specialists analyse your specific situation, elect the optimal tax basis, and ensure you claim every deductible expense to which you are entitled.

HKICPA 등록 24시간 응답 고정 수수료 제도 100% 기밀 유지
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HK0K Typical annual expense deduction for active freelancers
5% Self-employed MPF mandatory contribution rate
HKK Annual tax saving from switching to profits tax (case study)

Freelancer & Self-Employed Tax Specialist

Self-employed professionals in Hong Kong face a choice between salaries tax and profits tax — a decision that can mean the difference between deducting HK0,000 in business expenses or zero. Our specialists analyse your specific situation, elect the optimal tax basis, and ensure you claim every deductible expense to which you are entitled.

⚠️

⚠ Critical Warning: Misclassifying Your Employment Status Has Serious Consequences

Misclassifying yourself as self-employed when you are legally an employee (or vice versa) creates significant risk. If you are legally self-employed but file as an employee, you forfeit the right to deduct business expenses — potentially overpaying thousands in tax. If you are legally an employee but file as self-employed, the IRD may reclassify your income, leading to backdated salaries tax assessments, unpaid employer MPF contributions, and penalties. The distinction in HK tax law is fact-specific — do not assume your contractual description is determinative.

주요 고민

다음과 같은 세무 문제로 어려움을 겪고 계신가요?

Filing Under the Wrong Tax Basis

HK allows self-employed individuals to be assessed under salaries tax or profits tax. Profits tax allows deduction of all expenses wholly, exclusively, and necessarily incurred in earning income — home office, equipment, subscriptions, travel, insurance. Choosing wrong costs thousands annually.

⚠ Risk: Overpaying HKK–K per year in unnecessary tax

Not Claiming All Deductible Business Expenses

Even freelancers on profits tax frequently miss allowable deductions: home office apportionment, equipment depreciation, professional development, business-proportion of phone bills and travel. Over five years, unclaimed expenses can represent tens of thousands in overpaid tax.

⚠ Risk: Cumulative overpayment of HKK–0K over 5 years

Provisional Tax Shock

In the year you first become self-employed or significantly increase income, you may receive a bill covering both current year assessed tax AND 75% of next year provisional tax — effectively nearly two years of tax at once.

⚠ Risk: Devastating cash flow impact without holdover application

Missing or Incorrect MPF Contributions

Self-employed persons must contribute 5% of relevant income to MPF, subject to caps. Failure to contribute carries MPFA penalties. Many freelancers also miss that MPF contributions are deductible for profits tax — creating a double benefit.

⚠ Risk: MPFA penalties + missed tax deduction of up to HKK/year
대상

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IT Contractors & Developers

Technology consultants with multiple clients or project-based engagements.

Creative Professionals

Graphic designers, photographers, videographers, copywriters, and content creators with freelance income.

Finance & Management Consultants

CFOs, financial advisers, compliance specialists working on a retained or project basis.

Healthcare Practitioners

Private practice doctors, dentists, physiotherapists in sole or group practice.

Legal & Professional Services

Barristers, solicitors, accountants, and other licensed professionals in independent practice.

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Salaries Tax vs Profits Tax Election

Annual analysis of your income, expense structure, and client relationships to determine which tax basis produces the lower liability.

BIR52 sole proprietor and BIR60 personal assessment preparation; prior year correction review

Business Expense Maximisation

Systematic review of all expenditure to identify every allowable deduction including commonly overlooked home office, equipment depreciation, and professional costs.

Home office apportionment, equipment depreciation allowance claims, mixed-use allocation methodology

Provisional Tax Planning & Holdover

Annual provisional tax liability forecasting, holdover applications where income has decreased, and income timing strategies.

Payment plan negotiations with IRD where required

Self-Employed MPF Compliance

Full MPF compliance cycle — scheme selection, enrolment, annual contribution calculation, and deduction claim in your tax return.

Voluntary contribution strategy for additional tax relief up to statutory cap

Annual Tax Return Preparation (BIR52/BIR60)

Complete annual tax returns with full tax computation, supporting schedules, and documentation reviewed against IRD audit standards.

Multi-year records management, IRD correspondence handling, deadline management
진행 절차

간단하고, 효율적이며, 전문적인 서비스

1

Tax Basis Review & Year Planning

At the start of each assessment year, we confirm the optimal tax basis, identify changes in working arrangements, and plan provisional tax liability.

April–May
2

Provisional Tax Review & Holdover

When provisional tax demands arrive, we review whether a holdover application should be filed to reduce the demand based on current year income.

Oct–Jan
3

Expense Review & Documentation Assembly

Systematic year-end review of all income and expenditure, identification of deductible expenses, and assembly of supporting documentation.

March
4

Return Preparation, Submission & Assessment Review

BIR52/BIR60 preparation, submission, assessment verification, and tax payment planning including provisional tax for the following year.

April–August
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무료 상담 예약
고객 성공 사례

실제 고객을 위한 실질적인 성과

Case Study

IT Consultant — Salaries Tax to Profits Tax Switch

HK,000/year 절감액
  • Annual income HK0,000 with HK0,000 in deductible expenses
  • Switched from salaries tax to profits tax after 7 years of incorrect filing
  • Prior year return amended recovering additional HK,000
"TAX.hk reviewed my situation in 20 minutes and confirmed I should be on profits tax. The switch saved me HK,000 annually."
C
인증된 고객 Case Study
Case Study

Graphic Designer — Provisional Tax Emergency

HK3,000 deferred 절감액
  • Income dropped 62% year-on-year but provisional tax demand was HK5,000
  • Holdover application filed within 5 days of client contact
  • Provisional tax reduced from HK5K to HKK with 6-month payment plan
"TAX.hk filed a holdover application within 24 hours and the demand was reduced by over HK0,000."
C
인증된 고객 Case Study
★★★★★ 2,400+ 명 이상의 고객이 저희 팀을 신뢰합니다
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  • 의무 없음 — 언제든 취소 가능
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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

The key question is whether you are carrying on a trade, profession, or business (profits tax) or in an employment relationship (salaries tax). The IRD looks at the substance of your working arrangements — multiple clients, no fixed hours, own equipment, bearing professional risk, and ability to subcontract all point to self-employment. Most freelancers with multiple clients and meaningful business expenses will pay substantially less tax under profits tax.
Under profits tax, all expenses wholly, exclusively, and necessarily incurred in producing assessable profits are deductible. This includes: dedicated home office costs (square footage apportionment of rent and utilities), equipment depreciation, professional indemnity insurance, membership fees, CPD costs, business travel, business-proportion mobile phone costs, and professional services fees. Non-deductible items include personal meals, commuting, and purely personal costs.
Provisional tax is an advance payment system. Once assessed, the IRD issues a combined demand covering final assessed tax for the prior year and provisional tax (based on that year's liability) for the current year. The provisional portion is payable in two instalments (75% then 25%). If your current year income is materially lower, you can apply for a holdover before the payment deadline to recalculate based on estimated current year income.
Yes. Self-employed persons aged 18–64 must enrol in an MPF scheme and contribute 5% of relevant income, subject to a maximum of HK,000 per year and a minimum of HK,080. Failure to contribute carries MPFA penalties. Importantly, mandatory MPF contributions are deductible for profits tax, creating a dual benefit of retirement saving plus current tax reduction.
Yes, provided the space is used exclusively or primarily for business. The IRD accepts a square footage apportionment: if your workspace is 15% of total floor area, you can deduct 15% of rent, management fees, rates, and utilities. Mortgage interest is specifically excluded. Documentation includes evidence of home size, workspace proportion, and actual occupancy expenditure. This is one of the largest deductions available to freelancers and is very commonly missed.

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