Who it applies to
People reviewing Hong Kong treaty resident status or an application for a certificate of resident status.
Hong Kong tax — treaty resident status
Hong Kong treaty resident-status criteria include ordinary residence, more than 180 days in one assessment year or more than 300 across two consecutive assessment years. These are certificate/treaty criteria, not a universal salaries-tax exemption.
Check your own dates: Hong Kong tax — treaty resident status calculator →
Summary
- Day rule / reminder
- More than 180 days in one assessment year or more than 300 over two
- Window
- 1 April–31 March · two-year test also tracked
- What the tool measures
- The recorded-day component
- Official reference
- Inland Revenue Department ↗
Hong Kong treaty resident-status criteria include ordinary residence, more than 180 days in one assessment year or more than 300 across two consecutive assessment years. These are certificate/treaty criteria, not a universal salaries-tax exemption.
The rule
These are day conditions for treaty resident status, not a complete test of salaries-tax liability. Ordinary residence is a separate route. A certificate does not guarantee treaty benefits; check the relevant treaty.
Counting the days
Counts recorded Hong Kong dates in the year of assessment from 1 April, and with the previous year for the two-year test.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Hong Kong
Recorded result: 10 days
Example 2 — overlapping records
- to · Hong Kong
- to · Hong Kong
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Hong Kong
- to · Hong Kong
Recorded result: 16 days
Exceptions & edge cases
These are day conditions for treaty resident status, not a complete test of salaries-tax liability. Ordinary residence is a separate route. A certificate does not guarantee treaty benefits; check the relevant treaty.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“Unrecorded days are included in the total.”
The calculator uses only the dates you enter. Missing history can make the result incomplete.
Frequently asked questions
What does this rule count?
Hong Kong treaty resident-status criteria include ordinary residence, more than 180 days in one assessment year or more than 300 across two consecutive assessment years. These are certificate/treaty criteria, not a universal salaries-tax exemption.
Which counting window does this tool use?
1 April–31 March · two-year test also tracked. Counts recorded Hong Kong dates in the year of assessment from 1 April, and with the previous year for the two-year test.
What else should I check before relying on the total?
These are day conditions for treaty resident status, not a complete test of salaries-tax liability. Ordinary residence is a separate route. A certificate does not guarantee treaty benefits; check the relevant treaty.
Where can I read the official requirements?
Read Inland Revenue Department ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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