How should personal salaries tax be levied on the remuneration of directors or shareholders in the course of operation of a Hong Kong company? Maybe some customers do not understand the tax system in Hong Kong, so today we will take a look at the threshold of personal salaries tax in Hong Kong.

The personal income tax in Hong Kong is based on the territorial principle. Therefore, the salaries tax threshold for the local staff of a Hong Kong company isHKD13.2Ten thousand.

The salary paid by the Hong Kong company is to the general staff, and the staff has lived in the mainland for a long time, so for the staff, the salary paid by the Hong Kong company is the income from the mainland and can not be subject to salaries tax in Hong Kong. Therefore, the employee only needs to fill in the salaries tax form and does not need to pay tax (however, if the Hong Kong company pays the employee too much, the Hong Kong Tax Bureau may ask the employee to show the proof of income tax paid by the mainland).

If the remuneration paid by the Hong Kong company is to the directors of the Hong Kong company, the salaries paid by the Hong Kong company are based on the income of the directors from Hong Kong which is subject to salaries tax. Therefore, the director needs to fill in the salaries tax form and pay tax at the same time.

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