Hong Kong salaries tax liabilities of a pilot



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ORIGINAL POST
Posted by RR 45 days ago

In general, a pilot employed by an airline resident in Hong Kong is considered as being under a Hong Kong sourced employment. Accordingly, his/her employment income shall be fully chargeable to the Hong Kong salaries tax. Having said that, in certain cases a specific tax exemption granted for aircrews and seafarers can be applied and which is largely based on the number of days spent in Hong Kong in the relevant tax years. If met, the employment income can be wholly exempt from Hong Kong salaries tax.

Please note that when counting the number of days present in Hong Kong, the transit days are counted as days present in Hong Kong.

Usually, the Hong Kong Inland Revenue Department (“IRD”) will issue enquiry letter(s) to pilots and/or their employers to request for detailed information and supporting documents to ascertain the validity of the tax exemption claim. The reply letters thereto have to be handled with care in order not to jeopardise the potential tax exemption claim.

Apart from the Hong Kong tax, one also needs to be aware of his/her tax exposures in other foreign tax jurisdiction(s).

We can assist in preparing the tax return filing, handling the IRD’s enquiry letters as well as providing the relevant tax advice for pilots/other aircrews and seafarers. Please visit our website www.hkwj-taxlaw.hk or contact us on + 852 2804 0889 for more information.


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