In Hong Kong, anyone earning income within the Special Administrative Region (SAR) needs to pay tax in Hong Kong. Hong Kong’s tax system stands out from many other regions, characterized by two distinct taxes: “Salaries Tax” for individuals and “Profits Tax” for corporations. Hong Kong SAR follows a territorial tax approach. Whether an individual resides in Hong Kong SAR or not, they have a responsibility to pay Hong Kong salaries tax on income derived from employment within Hong Kong SAR, earnings from holding an office within Hong Kong SAR, and income sourced from a pension scheme situated in Hong Kong SAR. This underscores the importance of compliance with tax regulations in Hong Kong.