{"id":25012,"date":"2025-12-29T00:21:24","date_gmt":"2025-12-29T00:21:24","guid":{"rendered":"https:\/\/www.genacct.com\/mainland-hk-salary-tax-guide-183-days\/"},"modified":"2026-06-17T02:44:59","modified_gmt":"2026-06-17T02:44:59","slug":"mainland-hk-salary-tax-guide-183-days","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/mainland-hk-salary-tax-guide-183-days\/","title":{"rendered":"How should Mainland Chinese working in Hong Kong file tax? Salaries Tax guide for non-Hong Kong residents (with 183-day calculation)"},"content":{"rendered":"\t\t
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Following our previous guide on Hong Kong dual-status tax filing, this article explores tax relief applications for Hong Kong tax residents working cross-border between Hong Kong and Mainland China. We will explain how mainland individuals employed by a Hong Kong company, or those working directly in Hong Kong, should file tax returns: how to calculate the 183 days, and whether filing is required in both jurisdictions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\r\n\t\t\t\t\tTable of Contents<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t
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    <\/ol>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t
    \r\n\t\t\t\t\tAdd a header to begin generating the table of contents<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Overview of Hong Kong and Mainland China Taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Hong Kong Salaries Tax is determined based on whether duties are performed in Hong Kong, and is not directly related to the employer\u2019s location, the place of payment, or nationality. Mainland China adopts a residence-based system with worldwide taxation: China tax residents (domiciled in China or residing for 183 days) must report worldwide income, while non-residents are taxed only on China-sourced income.<\/p>

    For more on the differences between the Hong Kong and Mainland China tax systems, please see: Hong Kong Dual-Status Tax Filing Guide: Cross-border Work Between Mainland China and Hong Kong, Tax Relief Applications, and How to Avoid Double Taxation<\/a><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    How to determine whether you are a Mainland China tax resident?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    To determine whether a mainland individual is a China tax resident, it is not limited to the \u201c183-day\u201d rule; personal living and economic ties must also be considered. Key factors include:<\/p>

    • Whether you have a domicile in Mainland China;<\/span><\/li>
    • Whether you reside in Mainland China for 183 days or more in the tax year;<\/li>
    • Whether your immediate family members mainly live in Mainland China;<\/li>
    • Whether your centre of economic interests is in Mainland China (e.g., main income source, workplace, social security).<\/li><\/ul>

      If any of the above conditions is met, you will generally be regarded as a China tax resident and must report worldwide income; non-residents are taxed only on China-sourced income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      How the 183 days are calculated<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\tThe 183-day rule determines whether an individual is regarded as a China tax resident, which in turn affects whether they must report worldwide income to the Mainland. It is a core concept that cross-border individuals must understand.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      What \u201c183 days\u201d means in Mainland China<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      • Residence \u2265 183 days: Tax resident (worldwide income must be reported)<\/li>
      • Residence < 183 days: Non-resident (only China-sourced income is reported)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        How the 183 days are calculated<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        • The day of arrival counts as one day<\/li>
        • The day of departure counts as one day<\/li>
        • Leave and weekends spent in the Mainland are included<\/li>
        • Time spent entirely outside the Mainland is not included<\/li>
        • Business trips are generally still counted as \u201cresidence\u201d if the Mainland is your primary place of living<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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          How it differs from the Hong Kong system<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\tHong Kong does not have a 183-day residency system; Hong Kong\u2019s taxation logic is entirely based on \u201cplace of work.\u201d\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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          Determining source of income: Being employed by a Hong Kong company does not necessarily mean Hong Kong-sourced income<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\tMany people mistakenly believe that salary paid by a Hong Kong company falls within Hong Kong\u2019s tax scope. In practice, source-of-income determination depends heavily on where the work is performed. This section helps readers understand the source rules correctly.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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          Comparison table of common misconceptions about source of income (individual \u00d7 company \u00d7 correct rule)<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\tIn simple terms, Hong Kong Salaries Tax looks at \u201cplace of work,\u201d while Mainland IIT looks at \u201ctax residency status.\u201d\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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          Item<\/th> Individual misconception<\/th> Company misconception<\/th> Correct rule<\/th> Practical example<\/th> <\/tr> <\/thead>
          Basis of determination<\/td> If paid from Hong Kong, it is Hong Kong-sourced<\/td> If the employer is in Hong Kong, it is Hong Kong-sourced<\/td> Determined by \u201cwhere duties are performed\u201d<\/td> Remote work in Shenzhen vs on-site work in Hong Kong<\/td> <\/tr>
          Salary paid from Hong Kong<\/td> Believes Hong Kong tax must be filed<\/td> Believes it must be Hong Kong-sourced<\/td> Place of payment is not a determining factor<\/td> Remote work in Shenzhen is Mainland-sourced<\/td> <\/tr>
          Working in the Mainland<\/td> Believes only Hong Kong tax needs to be filed<\/td> Does not consider Mainland tax liability<\/td> It is Mainland-sourced income<\/td> Employed by a Hong Kong company but working entirely in Shenzhen<\/td> <\/tr>
          Working in Hong Kong<\/td> Mistakenly believes living in Shenzhen exempts Hong Kong tax<\/td> Believes it depends only on household registration<\/td> Performing duties in Hong Kong means Hong Kong-sourced<\/td> Shenzhen\u2013Hong Kong cross-border commuting requires filing Hong Kong Salaries Tax<\/td> <\/tr>
          Entry\/exit records<\/td> Does not value records<\/td> Does not keep workday data<\/td> Cross-border individuals must retain evidence<\/td> Need to provide cross-border workdays and entry\/exit proof<\/td> <\/tr>
          Consequences of filing<\/td> Prone to under-reporting or misreporting<\/td> Prone to duplicate reporting<\/td> Split reporting by source jurisdiction<\/td> File BIR60 in Hong Kong; file IIT in the Mainland<\/td> <\/tr> <\/tbody> <\/table>