Residency pathway · Hong Kong

Move to Hong Kong.
Territorial tax.
A real visa, then right of abode.

Hong Kong taxes only income arising in or derived from Hong Kong — there is no capital gains tax, no tax on dividends or bank interest, no VAT and no estate duty — and its talent and investment visas run on published rules. MoveToHongKong walks you through the actual admission schemes, the official thresholds, the fees and the filing sequence — so you arrive with a plan, not a rumour.

Official thresholds / Vetted local lawyers / Exit Global review
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🌍 Home country🇭🇰 Hong Kong

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Every document the authority will ask for, in order.
Example checklist3 of 4 added
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Passport + photosValidity checked against the rule
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Police clearance, apostilledFrom every country of recent residence
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Proof of funds / incomeMatched to the category threshold
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Health coverAdd it when available
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At a glance

Hong Kong in four numbers

Figures are quoted from the official pages linked on each card. Checked 8 September 2026.

Tax system
Territorial

Salaries tax is charged on income arising in or derived from Hong Kong; there is no residence-based charge on worldwide income.

Official source ↗
Top rate
15% standard / 17% marginal

Progressive 2–17% on net chargeable income, capped by a standard rate of 15% on the first HK$5,000,000 of net income and 16% above.

Official source ↗
Time to first visa
About 4 weeks

ImmD states TTPS, GEP and entrepreneur applications normally take four weeks once all documents are received.

Official source ↗
Right of abode
7 years

Non-Chinese nationals may apply for permanent resident status after 7 years of continuous ordinary residence, having taken Hong Kong as their permanent home.

Official source ↗
Why people choose Hong Kong

The honest case.
And who it isn't for.

No destination is right for everyone. These are the reasons people actually choose Hong Kong — and the situations where we would tell you to look elsewhere.

Only Hong Kong-source income is taxed

The IRD charges salaries tax on income from an office, employment or pension arising in or derived from Hong Kong, and profits tax on profits of a business carried on in Hong Kong. Profits from the sale of capital assets are excluded, dividends and bank interest are not taxed in an individual's hands, and there is no sales tax or estate duty.

Low, simple, predictable rates

Salaries tax runs 2% to 17% in HK$50,000 bands after allowances, but you never pay more than the standard rate — 15% on the first HK$5 million of net income, 16% above. Business profits are taxed at 8.25%/16.5% (corporations) or 7.5%/15% (unincorporated) on a two-tier basis.

Rules-based visas that lead to permanent status

The talent schemes (TTPS, GEP, QMAS) and the HK$30 million New CIES all lead to the same place: after seven years of continuous ordinary residence you can apply for the right of abode. Hong Kong is also a deep banking, fund and business hub with English as an official language.

Probably not the right fit if…
  • People without a high income, a top-100 degree, a real Hong Kong business or HK$30 million of net assets — there is no passive-income, retirement or digital-nomad visa.
  • Anyone who wants low living costs: housing is among the most expensive in the world and space is tight.
  • People whose income would be Hong Kong-source (a local employer or a business run from Hong Kong) and who expect zero tax — that income is taxed, and directors' fees from a Hong Kong company are always taxable.
An independent preparation tool. Not a government body. Residency is granted only by the Immigration Department (ImmD) and the Inland Revenue Department (IRD). Private beta.
01 / The routes that exist

The residency pathways

These are the admission schemes ImmD actually operates today, with the figures from the official scheme pages and the New CIES rules. All of them count towards the seven-year right-of-abode clock.

Top Talent Pass Scheme (TTPS)

High earners and graduates of listed universities who want to arrive first and find work or start a business later — no job offer needed at application.

  • Category A: annual income of HK$2.5 million or above (or foreign-currency equivalent) in the year before application — initial stay 36 months
  • Category B: bachelor's degree from an eligible university (aggregate list built from the top 100 in four world rankings, top 20 Mainland universities, and top schools for hospitality and art/design) plus at least 3 years' work experience in the past 5 years — initial stay 24 months
  • Category C: eligible-university degree within the past 5 years with under 3 years' experience — 24 months, subject to an annual quota, first come first served
  • Extension requires employment with stable income or an established business; extensions of not more than 3 years (6 years for the top-tier stream)
  • Application fee HK$600 plus visa fee HK$1,300 (stay over 180 days), non-refundable
Timeline / validity: Normally 4 weeks; 24 or 36 months initial stay
Official source ↗

New Capital Investment Entrant Scheme (New CIES)

Investors with liquid wealth who want residence without needing a job or business. Launched 1 March 2024; the old CIES has been suspended since 15 January 2015.

  • Net assets of not less than HK$30 million held throughout the 6 months before the net-asset assessment application
  • Invest a minimum of HK$30 million: HK$27 million in permissible financial assets and/or real estate, plus HK$3 million placed in the CIES Investment Portfolio
  • Real estate counts only up to an aggregate cap of HK$15 million, of which residential property is capped at HK$10 million and must be a single property with a transaction price of HK$30 million or above
  • Open to foreign nationals, Chinese nationals with foreign permanent residence, Macao residents and Chinese residents of Taiwan, aged 18 or above
  • Initial stay not more than 24 months, extensions of not more than 3 years while the portfolio is maintained
Timeline / validity: Net-asset assessment by the New CIES Office (InvestHK), then ImmD approval; 24 months initial stay
Official source ↗

General Employment Policy (GEP) — Professionals

People with a confirmed job offer from a Hong Kong employer for a role that cannot readily be filled locally.

  • Special skills, knowledge or experience of value to and not readily available in Hong Kong; normally a first degree in the relevant field
  • A genuine job vacancy with a confirmed offer, at remuneration broadly commensurate with the market rate for professionals
  • No security objection and no known record of serious crime
  • Initial stay 36 months (or the contract length if shorter); extensions on a 3-2 year pattern; a 5-year extension for those earning HK$2 million+ a year after two years
Timeline / validity: Normally 4 weeks; 36 months initial stay
Official source ↗

Investment as Entrepreneurs

Founders and business owners who will run a real Hong Kong company — or join a government-backed start-up programme.

  • A three-year business plan covering the nature of the business, market analysis, positioning, sales targets, marketing strategy and financial forecasts
  • Evidence of capital investment in Hong Kong, financial resources (personal and company bank statements for the previous year) and the number and level of local jobs to be created
  • Start-ups qualify if supported by a government-backed programme with rigorous vetting, e.g. StartmeupHK Venture Programme or Cyberport Incubation
  • Initial stay up to 36 months on employment condition; extensions on the 3-2 year pattern
Timeline / validity: Normally 4 weeks; 36 months initial stay
Official source ↗

Quality Migrant Admission Scheme (QMAS)

Skilled or exceptionally accomplished people without a job offer who can score under a points test.

  • Aged 18 or above; able to support yourself and dependants without public assistance; no criminal or adverse immigration record
  • Normally a first degree from a recognised university (or equivalent technical qualifications and experience)
  • General Points Test (12 criteria, passing threshold set by ImmD) — initial stay 36 months, then 3+2 year extensions on showing employment or business
  • Achievement-based Points Test for people with exceptional achievement — initial stay 8 years
  • Application fee HK$600 plus visa fee HK$1,300
Timeline / validity: Initial applications take longer than the talent visas; extensions 2–3 weeks
Official source ↗
The $497 residency-file review

Build the file once.
Pay a lawyer to file — not to chase paper.

You gather the documents; we check the file against the current ImmD scheme rules and IRD position and hand you to a vetted Hong Kong immigration consultant or solicitor for filing. Exit Global is independent and is not a government body — only the Immigration Department grants a visa or right of abode.

$497one-time, per applicant file
Start the process →
What the $497 covers.

A category check against the current official requirements, a document-by-document review of your file, and a warm handover to a vetted local lawyer or licensed agent who files it. Their fees and government fees are separate and quoted up front.

Your information is sensitive. We treat it that way.

Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.

Your tax position once resident

Territorial taxation, and why 'tax residency' works differently here.

Hong Kong's Inland Revenue Ordinance charges tax by source, not by residence: salaries tax on income arising in or derived from a Hong Kong office, employment or pension, profits tax on profits of a trade or business carried on in Hong Kong, and property tax on Hong Kong rental income. There is no general residence test that pulls worldwide income into the net. The concept of 'resident' matters mainly for treaty purposes — the IRD issues a Certificate of Resident Status to an individual who ordinarily resides in Hong Kong, or who stays more than 180 days in a year of assessment or more than 300 days across two consecutive years of assessment.

Official source ↗
  • Foreign-source income is outside the charge. Employment income from a non-Hong Kong employment is assessed on a days-in, days-out basis, and is fully excluded if all services in the year are performed outside Hong Kong or visits to Hong Kong total 60 days or less. Foreign dividends, interest, rents and gains are not taxed.
  • Hong Kong-source salary is taxed at 2%, 6%, 10% and 14% on successive HK$50,000 bands of net chargeable income and 17% on the remainder, capped at the standard rate: 15% on the first HK$5,000,000 of net income and 16% above. Basic allowance HK$132,000 (2025/26); the IRD table shows HK$145,000 from 2026/27, marked as subject to enactment.
  • No capital gains tax: profits tax expressly excludes profits from the sale of capital assets — but a scheme of profit-making (e.g. flipping property) is a business and is taxed. No tax on dividends or bank interest received by individuals, no VAT or sales tax.
  • Business profits: two-tier profits tax of 8.25% on the first HK$2 million and 16.5% above for corporations (7.5%/15% for unincorporated businesses), only on Hong Kong-source profits. Directors' fees from a Hong Kong-resident company are always fully taxable.
  • No estate duty for deaths on or after 11 February 2006, no wealth tax and no gift tax. Stamp duty applies to Hong Kong property and share transfers.
  • Social security (MPF): employees and employers each contribute 5% of relevant income, capped at HK$1,500 a month each (income above HK$30,000). Contributions are deductible for salaries tax. A Certificate of Resident Status (form IR1314B, target 21 working days) is what you will need to defend your exit from the old country under a treaty.

Residency here is only half the move. Your old country has to agree you left.

Find your Exit site →

Exit Global's review is an advisory opinion, not a determination by any tax authority.

02 / Step by step

From decision to Hong Kong ID card

The order matters: apostilles and police certificates expire, and most authorities want everything dated within a few months of filing.

01

Choose the scheme

Match income (TTPS A), degree and experience (TTPS B/C, QMAS), a job offer (GEP), a business (entrepreneur) or HK$30 million of net assets (New CIES) to the right route; we flag which extension test you will face in year 2 or 3.

02

Collect and certify documents

Passport, degree certificates and transcripts, employment and income proof (tax returns, payslips, audited accounts for Category A), business plan or net-asset evidence. New CIES applicants first lodge a net-asset assessment with the New CIES Office, supported by a CPA report.

03

Lodge with ImmD and pay the fees

File online or through a sponsor/representative; pay the HK$600 application fee per applicant. Talent and entrepreneur applications normally take about four weeks once complete.

04

Collect the visa and activate it

Pay the visa issuance fee (HK$1,300 for a stay over 180 days), receive the e-Visa, and enter Hong Kong to activate the permission to stay. Dependants (spouse and unmarried children under 18) apply alongside you.

05

Register for a Hong Kong Identity Card

Anyone permitted to stay more than 180 days must register for an HKID within 30 days of arrival; registration is free. The card is your key to banking, the public hospital 'eligible person' rate and tax filing.

06

Set up tax and close the loop at home

Your employer files an IR56E and the IRD issues a tax return; apply for a Certificate of Resident Status when you meet the 180/300-day test. Then finish your old-country exit file — see the Exit sites at exitglobal.app.

03 / Living there

Living there: the practical facts

The things people ask us after the paperwork: money, health, language and a roof.

Banking

Hong Kong is one of the world's largest banking centres and accounts are multi-currency by default. Expect full KYC — HKID or visa, proof of address, employment or source-of-wealth evidence — and a more document-heavy process before you hold an HKID. New CIES investors must hold the portfolio through a Hong Kong-regulated financial intermediary.

Healthcare

Public hospitals are run by the Hospital Authority; HKID holders are 'eligible persons' and pay heavily subsidised fees, but waiting times for non-urgent care are long. There is no mandatory health-insurance condition on the visa; most professionals carry private cover or an employer plan for private hospitals.

Language

Chinese and English are both official languages. Government forms, contracts, courts and banking are available in English; Cantonese is the daily language and Mandarin is increasingly common. You can run your life in English, especially on Hong Kong Island.

Property

Foreigners can buy freely — there is no nationality restriction — and the extra stamp duties on non-permanent-resident and second-home buyers were removed in 2024, leaving ad valorem stamp duty only (check the current IRD scale). Renting is the norm for new arrivals; leases typically run two years with a break after the first year.

Good questions. Clear answers.

Before you
get started.

Answers reflect the official rules as checked on 8 September 2026.

Do I have to live in Hong Kong full-time?

Not while your visa is valid — the visa itself carries no minimum-days rule. But two clocks matter. First, extension: TTPS, GEP, QMAS and entrepreneur extensions require you to show employment with stable income or an established business in Hong Kong, and New CIES extensions require the HK$30 million portfolio to be maintained. Second, right of abode after seven years requires 'continuous ordinary residence' and evidence that Hong Kong is your permanent home — habitual residence, family here, income and tax paid here. Long absences undermine both.

How is Hong Kong tax residency triggered?

Strictly, it isn't. Hong Kong taxes by source, so being 'resident' does not make your foreign income taxable. The IRD only defines residence for treaty purposes: an individual who ordinarily resides in Hong Kong, or who stays more than 180 days in a year of assessment (1 April–31 March) or more than 300 days over two consecutive years, can obtain a Certificate of Resident Status. That certificate — plus the HKID, a lease, an employer and tax returns — is the evidence your old country will ask for.

Can my family come?

Yes. Under every scheme above, your spouse (including civil and same-sex partners in a recognised relationship) and unmarried dependent children under 18 can apply for dependant visas alongside you, provided the relationship is genuine and you can support and house them. Under current ImmD policy, dependants of talent-scheme and New CIES entrants may work and study without a separate permit. Dependants pay the same HK$600 application and visa fees.

Is there a path to citizenship or a second passport?

There is a path to permanent status, not to a new passport. After seven years of continuous ordinary residence you can apply to ImmD for the right of abode (permanent resident status), which gives an unconditional right to live and work in Hong Kong and a permanent HKID. A HKSAR passport is issued only to Chinese nationals, and naturalisation as a Chinese national is discretionary and rare for foreigners; most expatriates keep their existing nationality and the right of abode.

What does it cost in government fees?

Under the fee structure in force since 26 February 2025, each applicant under a specified scheme (TTPS, GEP, QMAS, New CIES and others) pays a non-refundable application fee of HK$600 and, on approval, a visa issuance fee of HK$1,300 for a stay over 180 days (HK$600 for 180 days or less). Extensions cost the same. The Hong Kong Identity Card is free. New CIES carries no government investment fee, but the HK$3 million CIES Investment Portfolio placement is mandatory and your CPA and intermediary charge professional fees.

Do I need a lawyer?

Not legally — ImmD accepts direct applications and many TTPS and GEP files are self-filed or employer-filed. A licensed immigration consultant or solicitor earns their fee where the case is marginal (QMAS points, entrepreneur business plans, New CIES structuring and the net-asset assessment) or where an earlier refusal exists. Our review tells you which of those you are.

Can I keep working remotely for a foreign employer?

Immigration and tax answer this differently. Immigration: a TTPS or QMAS visa is on 'time limitation only', so you may work for anyone, including a foreign employer; a GEP or entrepreneur visa is tied to the sponsoring Hong Kong job or business. Tax: employment income from a non-Hong Kong employment is assessed on the days you actually work in Hong Kong, so if you live here and work here, most of that salary becomes Hong Kong-source and taxable at up to 15%/17% — the full exclusion only applies if you render all services outside Hong Kong or visit for 60 days or fewer in the year. Your foreign investment income stays untaxed.

What about my old country's tax residency?

Getting a Hong Kong visa does not end tax residency where you came from — and because Hong Kong does not have a general residence test, some countries' tie-breaker rules need care. Use the relevant Exit site — see exitglobal.app.

The next chapter starts with a plan

Arrive in Hong Kong with a file
the authority will accept.

Start my residency file — $497 →

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