How Hong Kong charges provisional salaries tax on the preceding year's income, how the 1 April to 31 March year of assessment works, and when a holdover applies.
Primary source: Salaries tax rates (Inland Revenue Department).
This explainer sets out hong kong provisional tax and the year of assessment as published by the Inland Revenue Department, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Inland Revenue Department publication that carries it.
The rules described here apply to Hong Kong. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.