Shum Law Corporate Services Limited
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The Inland Revenue Ordinance, income arising in or derived from Hong Kong (included your income arising in or derived from Hong Kong from any employment, office, and pension) are chargeable salaries tax. If you receive a tax return from the Inland Revenue Department, you must complete and submit it by the due date for filing even if you have no income that can be charged to salaries tax.
If you work for yourself and are not an employee, you are considered to be self-employed and can be charged profits tax instead.
Hong Kong residents can elect for personal assessment if they consider it will reduce their tax liabilities.