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

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. In other words, 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.

Please note: Foreign professionals must still meet specific conditions after obtaining their Gold Card to enjoy tax benefits. Please refer to the relevant regulations for qualification details: Articles 3 of the Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals and Article 20 of the Act for the Recruitment and Employment of Foreign Professionals .