Hong Kong's income tax does not include any taxes on interests, dividends, or royalties. There is nocapital gains tax in Hong Kong. The only case in which you have to pay taxes on capital gains is if shares or options are part of your regular remuneration. These are subject to the same Hong Kong income tax as normal salaries.
What is Personal Assessment?
If you are subject to more than just the salary tax, you can file a tax relief called Personal Assessment. If you wish to do so together with your partner, you can opt for Joint Assessment or Personal Assessment for Married Couples.
In order to be eligible to apply for Personal Assessment, you have to "ordinarily reside in Hong Kong". Whether or not you get that status depends on:
How long you are staying in Hong Kong
Whether you have permanent dwelling in Hong Kong.
Whether your relatives are residing in Hong Kong.
Whether you are working in Hong Kong.
Whether you own property outside of Hong Kong.
Note that owning a Hong Kong ID card does not mean that you are considered to be a tax paying resident.
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