🇭🇰 Hong Kong SAR tax residency calculator

Enter your stays in Hong Kong SAR (and anywhere else — one ledger feeds every country) and the calculator applies the Hong Kong rule over the year of assessment (calculator: calendar year), shows the exact day count against 60-day visits rule (employment income), no residency day test, and tells you how many safe days remain.

Your travel ledger

Assessment year

Paste your travel list (one stay per line)

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Format: YYYY-MM-DD ~ YYYY-MM-DD XX with the two-letter code of a country on this site, or a single day YYYY-MM-DD XX. This site's CSV exports can be re-imported as-is.

How the Hong Kong rule works

Hong Kong salaries-tax residence is not defined by a day count. "Ordinarily resident" is a case-law concept — someone who stays in Hong Kong with a sufficient degree of continuity, judged on the pattern of visits and whether a base of living is maintained; "resident" more broadly follows where the person has a normal place of abode or a substantial connection. A visitor is someone whose presence is only occasional and of a temporary nature.

The number travellers actually plan around is different: under s 8(1B) of the Inland Revenue Ordinance, employment income for services rendered inside Hong Kong is chargeable — but a person whose visits do not exceed 60 days in the year of assessment is exempt from salaries tax on that Hong Kong employment. The 60-day rule is an income-exemption rule, not a residency switch, and it does not apply to Hong Kong public officers or to crew of ships/aircraft.

The practical planning pairs the two: your visit pattern (counted here against the 60-day line) drives employment-income exposure, while establishment facts — a home kept in Hong Kong, family, a permanent establishment or office — drive residency and the broader tax net. If mainland China also claims you, the China–Hong Kong arrangement and its permanent-home tie-breaker allocate residence.

Rule text verified 2026-09-30

Inland Revenue Ordinance (Cap. 112), s 8(1B), 60-day visits exemption from salaries tax on Hong Kong employment — official text
Inland Revenue Department (Hong Kong), Residence of individuals; ordinary residence and visitors — departmental interpretation — official text

Every calculation above follows the cited publications. If a rule changes, the verification date above is updated — pages with stale dates are flagged for re-verification.

What this calculator does not decide

Hong Kong residency is case-law based; the calculator does not decide it and shows "unclear" whenever visits could support a pattern — the establishment checklist (home, family, office) is the real test.
The 60-day rule exempts employment income only; other Hong Kong-source income and the charges on employers follow separate rules.
The year of assessment for Hong Kong runs 1 April – 31 March; the calculator shows the calendar year for ledger stability.
Crew of ships and aircraft and Hong Kong public officers are excluded from the 60-day exemption.

Hong Kong SAR residency FAQs

How many days make me a Hong Kong tax resident?

There is no day number. Residency follows the case-law pattern (ordinary residence, normal place of abode, substantial connection). The only day figure in the statute is the 60-day visits exemption for employment income — exceeding it changes your salaries-tax exposure, not your residency label.

What is the 60-day visits rule exactly?

Section 8(1B) IRO: if your visits to Hong Kong in the year of assessment do not exceed 60 days, your Hong Kong employment income is exempt from salaries tax. Public officers and ship/aircraft crew are excluded, and the exemption covers the employment-income slice, not other Hong Kong-source income.

I keep an apartment in Hong Kong and visit four times a year. Resident?

Quite possibly — a maintained home and the continuity of your pattern are exactly what "ordinarily resident" weighs. The day count alone will not answer it; the calculator marks it honestly as unclear.

How does mainland China interact?

Mainland residency (domicile, or habitual residence under its own rules) can coexist with Hong Kong employment. The China–Hong Kong tax arrangement allocates residence between them — its tie-breaker (permanent home → centre of vital interests → habitual abode) is the decision path.

Informational only — not tax advice. Based on the published day-counting tests, the calculator tells you what appears to follow; it cannot see your housing, family, employment or treaty situation. Confirm with a qualified cross-border tax adviser.

Other country calculators

United States Substantial Presence Test: at least 31 days in the current year AND a 3-year weighted total (all days + ⅓ of last year + ⅙ of the year before) of at least 183 days. United Kingdom Statutory Residence Test in three layers: automatic overseas tests (fewer than 46 days for arrivals), automatic UK tests (183+ days), and a sufficient ties test in between. France 183-day rule as an indicator of principal stay, alongside four other statutory criteria: household (foyer), principal residence, professional activity, or centre of economic interests. Spain Statutory 183-day presumption with sporadic absences counted as presence, plus permanent-home and economic-interest criteria. Italy 183-day presence as an indicator, alongside population-registry registration, civil-code domicile and residence. Singapore 183-day statutory rule, with a 3-consecutive-year rule and a 60-day short-term employment concession on the side. Australia 183-day test over the July–June income year, one of four tests (resides, domicile, 183-day, superannuation) — the "resides" test is the primary one. Ireland 183 days in the calendar year, or 280 days combined over this and the previous year with at least 30 days in each — the two-year test catches repeated medium stays. Switzerland 90-night threshold for presumed cantonal residence, nights counted; federal residency is abode-based and can apply even below the threshold. United Arab Emirates Resident at 183 days of presence; possibly resident from 90 days if you also have a permanent home or place of business in the UAE. Germany Germany has no statutory day test: a maintained dwelling (Wohnsitz) or a habitual abode (gewöhnlicher Aufenthalt, AO §8/9) makes you resident at any day count. The calculator shows your presence scale plus the objective-marker checklist German authorities weigh. Canada 183 days sojourned makes you a deemed resident; below that, significant residential ties (home, spouse, dependants) decide — a day-plus-checklist system. Malaysia 182-day statutory rule — deliberately not 183 — with linked-stay rules that can make short stays count across years. Thailand 180-day rule — another "not 183" country — with the remittance rule taxing residents on foreign income brought into Thailand. Philippines 180-day rule for resident-alien classification; resident aliens are taxed on Philippine-source income.