Hong Kong tax residency: the 180-day rule
Hong Kong treats you as a tax resident at 180 days in the tax year (1 April – 31 March) — but the day count is only the part we can calculate. It is one of Hong Kong's tests, not the whole rule (see the others below). Source: Inland Revenue Department (Hong Kong), last reviewed 2026-05-27.
180 days isn't the only route — Hong Kong can also treat you as resident on non-day grounds (ordinarily resides in hong kong, permanent home / family in hong kong, centre of living / overseas-property comparison, domestic salaries tax is residence-independent (territorial)). See every test below.
Spend 180 days or more in Hong Kong during the tax year (1 April – 31 March) and it will generally treat you as a tax resident for that period.
Reviewed by Quentin Dupard, founder · last reviewed 2026-05-27 · How we research
- Threshold
- 180 days
- Counting window
- Apr–Mar
- Day-based test
- 1
- Last reviewed
- 2026-05-27
How does Hong Kong count days for tax residency?
According to Inland Revenue Department (Hong Kong), you become a tax resident of Hong Kong once you spend 180 days or more there in the tax year (1 April – 31 March). Because the count is per calendar year, it resets every 1 January and days from a previous year do not carry over — though a single stay that spans New Year is split across two years’ totals.
180 days in year of assessment
180 days · the tax year (1 April – 31 March)Spend 180 days or more in Hong Kong during the tax year (1 April – 31 March) and it will generally treat you as a tax resident for that period.
For AEOI purposes, HK tax-resident if you stay more than 180 days during a year of assessment (1 Apr–31 Mar) OR more than 300 days over two consecutive years of assessment including the current one.
What else makes you a tax resident of Hong Kong?
The day count is only one route. Hong Kong can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Ordinarily resides in Hong Kong
An individual who 'ordinarily resides' in Hong Kong is a resident individual regardless of day count — assessed on permanence and habituality of residence (a settled, habitual home in HK), not on a numeric threshold.
Permanent home / family in Hong Kong
A key factor in 'ordinarily resides' is whether the individual has a permanent home in Hong Kong where he or his family (spouse/children) lives, as opposed to a temporary or occasional presence.
Centre of living / overseas-property comparison
IRD weighs whether the person resides mainly in HK or overseas, whether they hold property abroad for residence, and the overall pattern of life, to decide if HK is their ordinary place of residence.
Domestic salaries tax is residence-INDEPENDENT (territorial)
Under HK domestic law a person's residence, domicile or citizenship is NOT relevant to salaries tax liability; tax applies only to HK-sourced employment/office/pension income, so no residency test (day or non-day) creates worldwide liability.
Hong Kong at a glance
- Tax year
- 1 April – 31 March (the "year of assessment"; e.g. 2025/26 runs 1 Apr 2025 to 31 Mar 2026).
- How days are counted
- Neither the IRD nor PwC specifies whether arrival/departure days or part-days count as whole days toward the 180/300-day residency thresholds; treat counting as unconfirmed and confirm with the IRD or an adviser.
- What residency means
- Hong Kong taxes on a strict territorial basis: only Hong Kong-sourced employment/office/pension income is taxed (no tax on foreign-source income, capital gains, or worldwide income), and a person's residence, domicile or citizenship is irrelevant to domestic salaries-tax liability. "Tax residency" (ordinarily resident, OR >180 days in a year of assessment, OR >300 days over two consecutive years of assessment) chiefly matters for accessing tax-treaty (CDTA) benefits, not for whether worldwide income becomes taxable.
Official source
Inland Revenue Department (Hong Kong). View the primary guidance ↗
Rule last checked against this source on 2026-05-27.
Count your days in Hong Kong
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Hong Kong's 180-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Frequently asked questions
How many days can I stay in Hong Kong without becoming a tax resident?
According to Inland Revenue Department (Hong Kong), Hong Kong treats you as a tax resident at 180 days in the tax year (1 April – 31 March) (the "180 days in year of assessment"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Hong Kong?
No. Beyond the day count, Hong Kong can treat you as resident through ordinarily resides in hong kong, permanent home / family in hong kong, centre of living / overseas-property comparison, domestic salaries tax is residence-independent (territorial) — any one of these can apply even if you stay well under 180 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in Hong Kong?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Inland Revenue Department (Hong Kong).
What is the official source for Hong Kong's tax-residency rule?
Inland Revenue Department (Hong Kong). The rule on this page was last checked against that source on 2026-05-27. Thresholds and tests change, so confirm before relying on it.
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