An Indian citizen working in Hong Kong is normally a non-resident for Indian tax if they spend less than 182 days in India in the financial year, and is then taxed in India only on Indian income. Because Hong Kong taxes on a territorial basis, Indian income is usually not taxed there, so treaty credit is rarely the issue. The key tasks are correct residency, claiming refunds of excess tax deducted at source and treaty rates with a Hong Kong residency certificate.
- Document route
- Hong Kong notary, then apostille from the High Court
- Time difference
- IST is 2h30 behind Hong Kong all year (no daylight saving)
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Hong Kong: how it works
We start with your days in India and your residency history, because a year in which you return for long holidays or begin relocating can change your status. We then collect your Indian tax statement, NRO and NRE interest details, rental receipts and any capital gains statements. If you hold investments where a lower treaty rate applies, we ask you to obtain a tax residency certificate from the Hong Kong Inland Revenue Department and file Form 10F online in India, so that the payer can apply the treaty rate.
We prepare and file your Indian return under the Income-tax Act, 2025, in force from 1 April 2026, claiming deductions and refunds where tax was deducted at the higher non-resident rates. NRE interest is exempt while you remain non-resident, but NRO interest and rent are taxable. If you receive a notice, we respond online and represent you before the tax office by video. Before you move back from Hong Kong, we review your status for the transition years, since returning Indians may qualify for a period as resident but not ordinarily resident.
What clients in Hong Kong should know
- Hong Kong does not tax most Indian-source income, so the credit mechanism of the treaty matters less than Indian refunds and correct deduction rates.
- Mandatory Provident Fund benefits from Hong Kong and Indian provident fund balances follow different rules, so check timing before withdrawing either on relocation.
- Gifts from relatives in India are generally exempt in India, but gifts from non-relatives above the threshold are taxable, even when received in Hong Kong.
Step by step from Hong Kong
Video consultation
A call at a time that suits Hong Kong, after we have read your documents.
Documents signed in Hong Kong
Hong Kong notary, then apostille from the High Court
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Hong Kong where needed.
The full guide
This page covers what changes when you are in Hong Kong. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Hong Kong and the Cross-Border Tax & Money practice area.
Questions from clients in Hong Kong
Do I have to file an Indian return if all my income is in Hong Kong?
Usually not, if you are a non-resident with no Indian income above the basic exemption and no other filing trigger. Indian rent, interest or capital gains change that.
Can I get a refund of tax deducted on my Indian fixed deposits?
Yes, if the tax deducted exceeds your actual liability. The refund is claimed by filing a return and goes to your Indian bank account.
Is my Hong Kong salary taxed in India?
Not while you are a non-resident. If you become resident because of long stays in India, foreign income can become taxable, so track your days carefully.