What you need to know as a Non-resident Individual
- Any person who renders services in Hong Kong under an employment / a contract for service may be liable to tax in Hong Kong irrespective of whether such person is a Hong Kong resident.
- There is no definition of "non-resident" in the general interpretative provisions under section 2(1) of the Inland Revenue Ordinance. However, whether an individual is a “non-resident” of Hong Kong is primarily a question of fact and the Inland Revenue Department, as a matter of administrative practice, has all along considered that an individual is a non-resident of Hong Kong if the individual does not have a home or a place of habitual abode in Hong Kong.
- This applies to: