Hong Kong: 300 days over two years of assessment
Up to 300 days across this and last year of assessment
About This Rule
Adds up your days in Hong Kong in the current year of assessment (1 April to 31 March) and the one before. An individual who stays in Hong Kong for more than 300 days in two consecutive years of assessment, one of which is the relevant year, is treated as a Hong Kong tax resident. The app pairs the current year with the previous one; a pair with the following year can count too. This tracks the day count only.
Sources
Reviewed September 30, 2026
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