Episode Details

Is London Rental Income Taxable in Hong Kong?

Generally, no. Rental income from property located in London is foreign-sourced income and is generally not subject to Hong Kong Profits Tax or Salaries Tax, provided the rental activity does not form part of a trade, profession, or business carried on in Hong Kong.

Key takeaway: Simply being a Hong Kong resident or receiving London rental income in Hong Kong does not, by itself, make the rental income taxable in Hong Kong. The nature and source of the rental activity must still be considered.