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.
Service snapshot
What to expect before you enquire
Best for
Individuals with a routine BIR60 or salaries-tax filing, or a separately scoped cross-border or enquiry case.
- What HKBSCL handles
- Routine return and computation preparation; case analysis, objections or IRD enquiry responses for non-standard matters as agreed.
- Timing
- Set by the IRD notice or filing deadline and the completeness of records; objections and enquiries follow separate statutory timelines.
- Fee basis
- Quotation based on routine filing versus cross-border income, equity, termination, self-employment, property, objection or enquiry work.The initial scope review is free. We aim to issue a written quotation within two business days after receiving the required information.
- What you receive
- A routine or complex-case path, record checklist, draft filing or response and supporting evidence index where needed.
- What you prepare
- Returns and assessments, employer forms, income and deduction records, travel or work facts, overseas tax proof and IRD letters.
- Who makes the final decision
- You approve the facts and filing. The IRD determines assessment, deductions and relief and may request additional evidence.
More details
- What you receive
- A routine or complex-case path, record checklist, draft filing or response and supporting evidence index where needed.
- What you prepare
- Returns and assessments, employer forms, income and deduction records, travel or work facts, overseas tax proof and IRD letters.
- Who makes the final decision
- You approve the facts and filing. The IRD determines assessment, deductions and relief and may request additional evidence.
Your next step
Send the BIR60 or IRD notice, deadline, employer forms and a short note on any overseas, equity or property income. We will identify the right path.
Hong Kong Individual & Salaries Tax: BIR60, Cross-Border Work & IRD | HKBSCL
A 2-minute guide to BIR60 filing, cross-border work facts, and responding clearly to Hong Kong Inland Revenue Department (IRD) requirements.
Personal Tax under Hong Kong Tax Ordinance
Three main types of personal tax in Hong Kong:
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.
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
Initial Case Review
Understand your residence, employment or business arrangements, income sources, travel pattern and filing history.
- 2
Tax and Evidence Analysis
Review the applicable tax category, income source, deductions, relief and gaps in the supporting documents.
- 3
BIR60 Filing or Response
Prepare the individual tax return, computation, objection or enquiry response with a supporting record index.
- 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.
GovHK - 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.
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.
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