L10 Web Stats Reporter 3.15
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Salaries Tax
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6. How to determine whether or not a dependent parent ordinarily resides in Hong Kong ?

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To determine whether or not the dependent parents ordinarily reside in Hong Kong , the Department will consider their social and economic ties with the territory. Objective factors taken into consideration include:

  1. the number of days they stayed in Hong Kong;
  2. whether or not they have a permanent dwelling in Hong Kong;
  3. whether or not they own a property for residence outside Hong Kong;
  4. whether or not they work or carry out a business in Hong Kong or outside Hong Kong;
  5. whether or not their relatives are mainly residing in Hong Kong or outside Hong Kong.

Generally speaking, the Department does not consider a dependent parent, who possesses a Hong Kong identity card, as ordinarily resident in Hong Kong if he/she lives outside Hong Kong continuously and stays in Hong Kong for a limited number of days just for paying a visit to relatives.