Hong Kong’s 60-Day Salaries Tax Exemption
Hong Kong's short-visit salaries tax exemption allows up to 60 days in the April–March assessment year. Both travel days count; directors' fees do not qualify.
Last verified: October 2026
Pay from a non-Hong Kong employment can be exempt from Hong Kong salaries tax when visits total no more than 60 days in the year of assessment, from 1 April to 31 March. Both travel days count. The short-visit exemption does not apply to directors’ fees.
- Limit
- No more than 60 days of visits
- Counting window
- 1 April to 31 March
- Travel days
- Arrival and departure both count
- Income considered here
- Pay from non-Hong Kong employment
- Legal basis
- Inland Revenue Ordinance, Section 8(1B)
The rule
The test concerns visits, meaning short or temporary stays. Add the visits across the whole assessment year; the allowance does not restart with each arrival. Exactly 60 days qualifies for this condition. At 61 days, the short-visit exemption is lost.
For a non-Hong Kong employment, exceeding 60 days generally means assessing the Hong Kong part of the earnings on a days-in-days-out basis. It does not mean only the pay for day 61 becomes taxable.
How to count it
Count every date touched by a visit, including arrival and departure. An arrival at 23:59 on 30 March and departure the following morning on 31 March counts as two days.
The IRD’s example. Three visits from 1–14 May, 1–24 November and 1–22 February contribute 14 + 24 + 22 = 60 days within one assessment year. Leaving on 23 February instead makes the total 61 and loses the exemption.
Keep this test separate from the later income-apportionment calculation. For apportionment, the IRD combines the arrival and departure dates into one day; for the 60-day visit test, they are two.
Beyond the day count
The source of employment depends on the facts, including the employment contract and employer, not just where the salary reaches your bank. A Hong Kong employment is generally assessed on its full income, although qualifying overseas duties and short visits can also support relief. Do not assume the foreign-employment apportionment applies to a local job.
Directors’ fees follow the separate rules for an office. Holding a Hong Kong directorship does not gain this exemption merely because you visit for fewer than 61 days. Special rules also apply to aircrew, seafarers and some government officials.
AtlasDays tracks Hong Kong’s 60-day limit automatically
The Hong Kong 60-Day Salaries Tax Exemption tracker totals your logged visits in the April-to-March year and counts both travel days. It follows the visit test, not the different income-apportionment calculation or the legal classification of your employment.
Get AtlasDaysFAQ
Does the 60th day qualify?
Yes. The short-visit condition allows no more than 60 days in the assessment year. Day 61 loses the exemption.
Do arrival and departure dates both count?
Yes, for the 60-day visit test. The separate income-apportionment calculation treats the two travel dates differently.
Can directors use the 60-day exemption for their fees?
No. Directors’ fees are income from an office and do not qualify for this short-visit exemption.
About this article: AtlasDays provides general information, not legal, tax, or immigration advice. Rules change and outcomes depend on your circumstances, so never rely on it alone: check the linked official source or ask a qualified professional.