Hong Kong Personal Tax for Company Directors
As a company director in HK, your personal remuneration — salary, fees, bonuses, dividends, and benefits — is subject to specific tax rules. The right mix of salary, dividends (tax-free at individual level), and benefits can substantially reduce your personal tax burden while remaining fully compliant.
Director Tax Specialist
As a company director in HK, your personal remuneration — salary, fees, bonuses, dividends, and benefits — is subject to specific tax rules. The right mix of salary, dividends (tax-free at individual level), and benefits can substantially reduce your personal tax burden while remaining fully compliant.
⚠ Directors' Fees Are Fully Taxable — But Dividends Are Not
Directors' fees and salaries paid by a company to its directors are fully assessable to salaries tax in HK. However, dividends paid out of a company's after-tax profits are not subject to any further individual-level tax in HK. This creates a legitimate remuneration planning opportunity — but one that must be structured carefully to avoid anti-avoidance provisions.
您是否正面對以下稅務問題？
Salary vs Dividend Optimisation
Paying yourself predominantly via salary maximises your taxable income at 15%. Increasing dividend extraction from after-tax profits reduces personal salaries tax at the cost of corporate profits tax.
Benefits-in-Kind Taxation
Company cars, accommodation, club memberships, and other benefits provided to directors are assessable employment income. The valuation rules are complex.
Cross-Border Directorships
Directors of HK companies who reside or perform duties overseas face complex source-of-income questions — particularly for fees earned at board meetings held outside HK.
Director Loan Accounts
Loans from the company to directors can be treated as income or create profits tax complications if not properly documented and priced.
適合對象
Entrepreneurs who are both the majority shareholder and a working director of their HK company.
Those receiving directors' fees from one or more companies for board service.
Those receiving salary, bonus, share awards, benefits, and dividends simultaneously.
Those receiving fees and salaries from several related companies.
Non-HK-resident directors who attend HK board meetings and receive directors' fees.
服務範疇
Director Remuneration Structure Review
We model the optimal mix of salary, fee, bonus, dividend, and benefit to minimise combined personal and corporate tax.
Dividend vs Salary Tax Modelling
We quantify the tax impact of shifting HKD 100,000 from salary to dividend at different profit levels.
Benefits-in-Kind Valuation
We calculate the assessable value of all director benefits using IRD's prescribed methods.
Director's BIR60 Filing
We prepare your personal salaries tax return including all employment income, fees, and benefits from all directorships.
Cross-Border Directorship Tax Analysis
For directors performing duties in multiple jurisdictions, we determine the HK-assessable portion of fees.
Annual Remuneration Planning Review
Each year before March 31, we review your current-year position and adjust remuneration for the optimal year-end outcome.
簡單、高效、專業
Remuneration Structure Assessment
We map all income flows from your company/companies and model your current effective tax rate.
1–2 daysOptimisation Modelling
We model alternative remuneration structures and present a clear analysis of tax savings.
2–3 daysImplementation & Documentation
We assist with board resolutions, dividend declarations, and service agreements to formalise the optimal structure.
1 weekAnnual Filing & Review
We file your BIR60, coordinate with your company's accounts, and conduct an annual review.
Annual為真實客戶帶來真實成果
Owner-director of HK trading company
- Previously paying HKD 1,800,000 salary (full salaries tax)
- Restructured to HKD 800,000 salary + HKD 1,000,000 dividend
- Salaries tax on HKD 800,000 significantly lower
- Company profits tax on HKD 1,000,000 dividend profit at 8.25%
- Combined effective rate fell from 15% to 9.8%
Non-executive director with 4 board fee arrangements
- Total fees HKD 580,000 from 4 companies
- One Cayman company with board meetings in Singapore
- Singapore meeting days (16 days) excluded from HK assessment
- HKD 25,400 correctly excluded as non-HK-sourced
- Benefits-in-kind from one company correctly valued and declared
免費專家諮詢
立即與資深稅務專家聯繫
- 免費30分鐘初步諮詢
- 資深註冊會計師為您服務
- 無需承諾，隨時取消
為何選擇 TAX.hk
深厚的香港稅務專業知識
我們的註冊會計師擁有15年以上香港稅務經驗，時刻掌握稅務局的最新動態。
透明固定收費
無按小時計費的意外開支。開始前清楚了解費用。
24小時回覆
我們於一個工作天內回覆所有查詢，緊急情況4小時內處理。
嚴格保密
所有客戶資料均依據嚴格的專業保密責任妥善保管。
常見問題
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