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HKBSCL
HKBSCLHong Kong Business Services Centre Limited
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Hong Kong Business Services Centre Limited

Unit 744, 7/F, Star House, 3 Salisbury Road, Tsim Sha Tsui, Kowloon, Hong Kong

Monday to Friday 09:30 – 18:00 (Saturday, Sunday and Public Holidays Closed)

Phone: +852 3974 5628

Whatsapp: 85261243102

Email: info@HKBSCL.com

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Complex Individual Tax Cases

Hong Kong Individual Tax and Salaries Tax Filing

We help with Hong Kong BIR60 individual tax returns, salaries tax and non-standard cases involving aircrew, performers, overseas work, cross-border income, departure tax clearance, assessment objections and Inland Revenue Department enquiries.

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Hong Kong individual tax and salaries tax filing review

Personal Tax under Hong Kong Tax Ordinance

Three main types of personal tax in Hong Kong:

Salaries Tax
Profits Tax
Property Tax

Individual Tax Support Beyond Routine Filing

We review the employment source, work locations, days in Hong Kong, income arrangements and supporting records before preparing a filing position. This page focuses on individual tax filing and case handling rather than general tax-planning strategies.

Filing Services

Preparation of Hong Kong individual tax returns (BIR60) and supporting computations based on the available records.

Cross-border Case Review

Fact-based review of overseas work, tax residence, double taxation and departure or arrival filing issues.

Compliance Management

Ongoing monitoring and management of your tax compliance obligations.

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Complex Individual Tax Matters We Handle

Non-standard cases often require more than entering figures on a return. We organise the facts and evidence needed to support the reporting position.

Aircrew, Pilots and Seafarers

Review Hong Kong days, duty and flight records, routes, employment terms and remuneration when assessing salaries tax filing and any available relief.

Actors, Performers, Athletes and Content Creators

Distinguish employment, self-employment and non-resident performance income and review contracts, agency arrangements and payment records.

Overseas Work and Cross-border Employment

Analyse employment source, Hong Kong workdays, secondment arrangements, overseas tax paid and potential double taxation relief.

Expatriates, New Arrivals and Departures

Handle arrival filing, departure tax clearance, IR56G-related records and income that remains unsettled when an employee leaves Hong Kong.

Share Options, Equity Awards and Termination Payments

Review share options, RSUs, deferred bonuses, director's fees, gratuities, severance and termination payments.

Self-employed Individuals, Freelancers and Sole Proprietors

Determine whether income falls under salaries tax or profits tax and organise business income, deductible expenses and accounting records.

Salary, Rental and Business Income Together

Coordinate salaries tax, property tax and profits tax reporting and review whether personal assessment may be relevant.

Tax Residence and Double Taxation

Review tax-residence facts and prepare supporting records for a certificate of resident status or treaty-relief claim where applicable.

Assessment Objections and Tax Investigations

Address estimated assessments, holdover applications, omitted income, IRD enquiries and investigation correspondence within the relevant deadlines.

Three main types of personal tax in Hong Kong:

Salaries Tax

Most income generated or derived from Hong Kong, including income from any office, employment, or pension, is subject to salaries tax, although not all income is taxable.

Hong Kong Individual Tax Filing Support

Salaries Tax Filing

Comprehensive salaries tax filing services:

  • Preparation of annual tax returns
  • Application for eligible deductions
  • Handling IRD correspondence

Expatriate Taxation

Specialized solutions for expatriates in Hong Kong:

  • Tax residency determination
  • Double taxation advice
  • Departure clearance and arrival filing review

Complex Individual Tax Cases

Support for non-standard filing matters:

  • Employment source and cross-border income review
  • Share awards and termination payments
  • Assessment objections and IRD enquiries

How We Handle an Individual Tax Case

We start with the facts, identify the filing position and prepare the records needed for a clear BIR60 return or IRD response.

  1. 1

    Initial Case Review

    Understand your residence, employment or business arrangements, income sources, travel pattern and filing history.

  2. 2

    Tax and Evidence Analysis

    Review the applicable tax category, income source, deductions, relief and gaps in the supporting documents.

  3. 3

    BIR60 Filing or Response

    Prepare the individual tax return, computation, objection or enquiry response with a supporting record index.

  4. 4

    Deadline and Follow-up Management

    Track filing, objection, holdover and payment dates and address further questions raised by the IRD.

Documents Commonly Required

  • BIR60 returns, notices of assessment and prior tax computations
  • Employment contracts, payslips and employer tax forms
  • Travel, roster, flight, duty-day and work-location records
  • Overseas tax returns, assessments and proof of tax paid
  • Share option, RSU, bonus and termination-payment records
  • Self-employment accounts, expense records and property income details
  • IRD enquiry letters, objection documents and prior correspondence

Individual Tax Frequently Asked Questions

Practical answers to common Hong Kong salaries tax, BIR60 and cross-border filing questions.

Are aircrew automatically exempt from Hong Kong salaries tax?

No. The position depends on the applicable statutory conditions, Hong Kong day count and the individual's facts. Complete flight, duty and travel records are normally needed before any relief is claimed.

If an overseas company pays my salary, is it outside Hong Kong tax?

Not necessarily. The payment location is not decisive. The source of employment, where services are performed, Hong Kong workdays and any double taxation arrangement must be considered.

Should an actor or performer report salaries tax or profits tax?

It depends on whether the income arises from employment, self-employment or a non-resident performance. Contracts, agency arrangements, work location and payment flow should be reviewed.

What should I do after receiving an estimated assessment or IRD enquiry?

Check the filing, objection, holdover and payment deadlines first, then organise the income reconciliation and supporting records. An objection does not by itself suspend payment.

How do I report salary, rental and sole-proprietor income together?

The relevant income and business details can be reported through the BIR60 filing process. The interaction between salaries tax, property tax, profits tax and personal assessment should be reviewed from the complete facts.

Official Resources

Check the latest government and regulatory guidance relevant to this service before making filing, compliance, or planning decisions.

Inland Revenue Department - Salaries Tax

Check the latest IRD guidance on salaries tax, taxable income, and individual filing obligations in Hong Kong.

Visit official site

Inland Revenue Department - Individuals Tax

Access official tax guidance for individuals, including tax returns, allowances, and assessment information.

Visit official site

Inland Revenue Department - Completing an Individual Tax Return

Review the official BIR60 completion guide, filing requirements, and supporting information for individual tax returns.

Visit official site

Inland Revenue Department - Non-resident Entertainers and Sportspeople

Check the special Hong Kong tax rules and filing responsibilities for non-resident entertainers and sportspeople.

Visit official site

Related services to consider

These links help connect the current topic with nearby company, tax, banking, and compliance support. They are not a substitute for professional advice on your actual circumstances.

Corporate TaxHong Kong profits tax filing, offshore claims, advance rulings, FSIE and complex corporate tax support.Tax PlanningCareful tax planning support focused on compliance; availability depends on the facts and current rules.CIES / Capital Investment Entrant SchemeCapital Investment Entrant Scheme information and coordination support, subject to eligibility and official requirements.

Need Help with a Complex Individual Tax Filing?

Share the background, tax notices and available records with us for an initial review of your Hong Kong individual tax filing or IRD enquiry.

Contact Us

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Use these related services and updates to plan your next compliance, setup, tax, or accounting step.

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Profits tax planning, filing, and compliance guidance.

Bank Account Opening

Document preparation and application support for banking.

Registered Address Service

Registered office support with mail handling and compliance.

Latest Compliance Updates

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2026-07-17

Hong Kong Company Registrations Reach a Record High: First-Half 2026 and Re-domiciliation Trends

Companies Registry statistics for the first half of 2026 show Hong Kong company registrations at a record high, with 42 companies already re-domiciled.

2026-07-16

2025/26 Profits Tax Returns: IRD Extends D-Code Filing Deadlines

IRD has extended 2025/26 D-code Profits Tax filing deadlines to 31 August 2026 for paper returns and 2 October 2026 for electronic returns.

2026-07-15

Hong Kong Charity Tax Exemption Reviews: Section 88 Compliance Reminders for NGOs

Hong Kong had 11,079 section 88 tax-exempt charities at 31 March 2026. Review IRD oversight, the 205 withdrawals and practical NGO record-keeping.

Official Resources

For filing deadlines, statutory requirements, and immigration rules, confirm the latest details with the relevant Hong Kong authorities.

Companies Registry

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Inland Revenue Department

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InvestHK

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Immigration Department

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