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TTPS Category A HK$2.5 Million Income Assessment 2025-2026
2025-2026 TTPS Category A HK$2.5 million income threshold: salaries, comprehensive, overseas, equity incentive income; accepted and excluded documents.
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Hong Kong Tax: Salaries, Profits and No Capital Gains Tax
Hong Kong's tax system: two-tier salaries tax, profits tax under the territorial source principle, and no capital gains, estate duty or VAT.
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First Week in Hong Kong: Bank Account, Renting, MPF, Tax File
First-week Hong Kong checklist: Hong Kong Identity Card, bank account, renting, tax file number, MPF, SIM card, Octopus and medical registration.
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Section 2A Immigration Ordinance: Seven-Year Ordinary Residence
Section 2A analysis: original text, common law 'ordinarily resident' definition, and multi-factor test from Vallejos & Domingo (2013) and ZN (2018).