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.
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.
您是否正面對以下稅務問題？
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.
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.
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.
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.
適合對象
Technology consultants with multiple clients or project-based engagements.
Graphic designers, photographers, videographers, copywriters, and content creators with freelance income.
CFOs, financial advisers, compliance specialists working on a retained or project basis.
Private practice doctors, dentists, physiotherapists in sole or group practice.
Barristers, solicitors, accountants, and other licensed professionals in independent practice.
服務範疇
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.
Business Expense Maximisation
Systematic review of all expenditure to identify every allowable deduction including commonly overlooked home office, equipment depreciation, and professional costs.
Provisional Tax Planning & Holdover
Annual provisional tax liability forecasting, holdover applications where income has decreased, and income timing strategies.
Self-Employed MPF Compliance
Full MPF compliance cycle — scheme selection, enrolment, annual contribution calculation, and deduction claim in your tax return.
Annual Tax Return Preparation (BIR52/BIR60)
Complete annual tax returns with full tax computation, supporting schedules, and documentation reviewed against IRD audit standards.
簡單、高效、專業
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–MayProvisional 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–JanExpense Review & Documentation Assembly
Systematic year-end review of all income and expenditure, identification of deductible expenses, and assembly of supporting documentation.
MarchReturn Preparation, Submission & Assessment Review
BIR52/BIR60 preparation, submission, assessment verification, and tax payment planning including provisional tax for the following year.
April–August為真實客戶帶來真實成果
IT Consultant — Salaries Tax to Profits Tax Switch
- 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
Graphic Designer — Provisional Tax Emergency
- 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
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