How many days make you tax resident in Hong Kong SAR?

180 days For treaty/Certificate of Resident Status purposes: more than 180 days during a year of assessment, or more than 300 days in two consecutive years of assessment one of which is the relevant year. There is NO day-count test that creates a general liability to Hong Kong tax — liability follows source, not residence. makes you tax resident in Hong Kong SAR; the system is territorial, so foreign income may fall outside it. Days are not the only route in: Certificate of Resident Status: an individual who ordinarily resides in Hong Kong. Salaries tax itself is charged on income arising in or derived from Hong Kong from an office, employment or pension, regardless of residence. Checked 18 August 2026 against ird.gov.hk.

1 April – 31 March (year of assessment). Day counts are measured against that year unless the rule names a different period — here, For treaty/Certificate of Resident Status purposes: more than 180 days during a year of assessment, or more than 300 days in two consecutive years of assessment one of which is the relevant year. There is NO day-count test that creates a general liability to Hong Kong tax — liability follows source, not residence..

Not in the usual way: Hong Kong SAR taxes on a territorial basis, so foreign-source income may fall outside the net. The '60-day rule': income from services rendered in Hong Kong during visits not exceeding a total of 60 days in the year of assessment is excluded from salaries tax, irrespective of the locality of the employment. Days of presence are counted and a part-day counts as a whole day, so arrival and departure days count as two days. Separate exemption for seafarers and aircrew present in Hong Kong on not more than 60 days in the basis period and not more than 120 days falling partly within each of the basis periods for two consecutive years of assessment. Under section 8(1A)(c), income from services rendered outside Hong Kong is excluded where tax of substantially the same nature as salaries tax has been charged and paid in the territory where the services were rendered. Confirm your own position with the authority or an adviser.

The '60-day rule': income from services rendered in Hong Kong during visits not exceeding a total of 60 days in the year of assessment is excluded from salaries tax, irrespective of the locality of the employment. Days of presence are counted and a part-day counts as a whole day, so arrival and departure days count as two days. Separate exemption for seafarers and aircrew present in Hong Kong on not more than 60 days in the basis period and not more than 120 days falling partly within each of the basis periods for two consecutive years of assessment. Under section 8(1A)(c), income from services rendered outside Hong Kong is excluded where tax of substantially the same nature as salaries tax has been charged and paid in the territory where the services were rendered. Conditions and time limits apply; the official page below is the place to check them.

Every stay you log feeds the tally: Stretch counts the days you were present against the 180-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.