Does foreign national employed in Hong Kong need to pay Salaries Tax on salary?
A： Foreign national needs to pay Salaries Tax on its salary received during the employment in Hong Kong, but the following conditions can exempt the foreign national from Salaries Tax: • Consecutively or accumulatively staying in Hong Kong not more than 183 days during one tax period • This remuneration is not paid by Hong Kong employer or its representative • This remuneration is not borne by enterprise set up in Hong Kong by foreign employer top
