On the other hand, income from a “non-Hong Kong sourced employment” can be apportioned on day-in-day-out basis so that only a portion of the income proportionate to the time spent by the employee in Hong Kong is chargeable to salaries tax.
The amount of tax payable is calculated at the lower of:
- The standard rate (i.e. 15%) on chargeable income after deduction of charitable donations; or
- The applicable progressive rates on net chargeable income after deduction of charitable donations and personal allowance.