2. Is a Mainland resident who derives income from employment in Hong Kong subject to HK Salaries Tax? Under what circumstances is the Mainland Chinese resident exempt from Salaries Tax?

Salaries and wages derived by a Mainland resident from employment in Hong Kong are subject to Hong Kong Salaries Tax. The Mainland resident will be exempt from Salaries Tax if the following 3 conditions are satisfied:

1. the stay in Hong Kong is for a period or periods not exceeding an aggregate total of 183 days in the calendar year concerned;
2. the remuneration is paid by, or on behalf of, an employer who is not a resident of Hong Kong;
3. the remuneration is not borne by a permanent establishment or a fixed base that the employer has in Hong Kong.