Tax

Hong Kong: 180 days in the year of assessment

Up to 180 days between 1 April and 31 March

About This Rule

Counts your days in Hong Kong in each year of assessment, 1 April to 31 March. The Inland Revenue Department treats an individual who stays in Hong Kong for more than 180 days during a year of assessment as a Hong Kong tax resident, for example for a Certificate of Resident Status under a tax treaty. Ordinarily residing in Hong Kong also makes you resident, whatever the days. This tracks the day count only.

Sources

Reviewed September 30, 2026

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