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About: Salaries tax     Goto   Sponge   NotDistinct   Permalink

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Salaries tax is a type of income tax that is levied in Hong Kong, chargeable on income from any office, employment and pension for a arising in or derived from the territory. For purposes of calculating liability, the period of assessment is from April 1 to March 31 of the following year. Salaries tax is also charged on the unrealized capital gain of shares or options granted as part of an employee share scheme that are subject to a vesting period. Events that trigger tax are when the vesting period ends or when the employee leaves Hong Kong.