Are residents in Hong Kong or Macau areas eligible to apply for the tax incentives for foreign specialist professionals?

Hong Kong or Macau residents are also eligible to apply for the tax incentives for foreign specialist professionals as regulated by Article 20 of the Act.

Note: In accordance with Article 24 of the Act for the Recruitment and Employment of Foreign Professionals , the provisions apply mutatis mutandis to residents of Hong Kong and Macau areas.