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- Meaning of “Professional” In this context, professionals are individuals exercising any profession or vocation (i.e. persons other than employees) of an independent nature under a contract for service and include: - arbitrator; - consultant / expert; - counsel; and - lecturer who are engaged to provide professional or personal services.
www.ird.gov.hk/eng/tax/nrp.htm
Foreword. This guide helps you understand what income is assessable and what deductions are allowable under Salaries Tax. It does not touch on the question of source of income. To know more about the tax rules, you have to refer to the Inland Revenue Ordinance (“IRO”) (Cap. 112) and its subsidiary legislations.
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Persons, including corporations, partnerships, trustees and bodies of persons carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits (excluding profits arising from the sale of capital assets) arising in or derived from Hong Kong from such trade, profession or business.
This page will tell you what types of expenses you can claim, the prescribed course of education, approved education providers, amount of allowable deduction, how and when to claim, the supporting documents you should retain and the frequently asked questions.
There are different types of tax returns and you need to report your tax liabilities on the appropriate one (s). Here you can learn more about these types of tax returns, their normal issue dates and how to obtain a duplicate tax return.
As a general rule, most forms of income that your employer pays to you are taxable, regardless of when the payments are made (before, during or after a period of employment) and whether the amount was paid according to the terms of employment or in excess of them. Only a few types of payments are exempt.
Salaries tax is chargeable on most but not all of the income from employment, offices and pension arising in or derived from Hong Kong. Here you can learn more about the types of income that are chargeable and those that are non-chargeable.
