Leaving Hong Kong 2027: Tax Clearance, MPF & Final Pay Checklist

If you are leaving Hong Kong for good, your employer must file form IR56G with the Inland Revenue Department at least one month before you go and then hold back all money owed to you until the IRD issues a letter of release. You file a final tax return, pay the bill, and get the release letter the same day if you pay by cash, EPS or cashier order (about 10 days by cheque). You can withdraw your MPF early on the ground of permanent departure, but only once in your lifetime, through the eMPF Platform with a statutory declaration; trustees generally pay within 30 days. Your final wages are due no later than seven days after your last day.

This guide walks through the order to do things in: notice and final pay, tax clearance, MPF and ORSO, your visa and HKID, and the practical side (lease, bank, phone). If you are moving jobs rather than leaving, read our guide to changing jobs on a Hong Kong work visa instead.

What Do You Need to Do Before Leaving Hong Kong?

Here is the short version, in the order that works best.

If you're leaving one Hong Kong job but staying in the region, check out ExpatJobBoard.com. We list thousands of English-speaking jobs in Hong Kong that don't require Cantonese or Mandarin.

How Much Notice Do You Need to Give?

Whatever your contract says, with a legal minimum of seven days. According to the Labour Department's Concise Guide to the Employment Ordinance, if a continuous contract is silent on notice, it is one month. During probation, no notice is needed in the first month; after that, the contract term applies with a seven-day minimum.

You or your employer can pay wages in lieu of notice instead, calculated on your average wages over the previous 12 months. Our resignation letter guide has templates, including one that mentions your departure from Hong Kong so HR knows to file IR56G.

What Is IR56G and Why Does It Matter?

Form IR56G is the employer's notice to the IRD that an employee is about to leave Hong Kong. The Inland Revenue Department's employer guidance says it must be filed "not later than 1 month before the expected date of departure", with a copy given to you.

The part that surprises people: from the date of filing, your employer must withhold all money payable to you for one month, or until the IRD issues a letter of release, whichever is earlier. That covers salary, commission, bonus and even expense reimbursements. If you are leaving for a new job overseas and need your last month's pay to fund the move, start tax clearance early.

If you are leaving your job but staying in Hong Kong, your employer files IR56F instead, and nothing is withheld.

What if you get a bonus after you have cleared tax?

Your employer files an additional IR56G, and the one-month hold starts again on that payment, according to the IRD's FAQ. If a bonus is due shortly after you leave, ask HR whether it can be paid before your tax is cleared.

How Does Tax Clearance Work in Hong Kong?

1. Tell the IRD you are leaving. If you are leaving for more than a month and salaries tax is payable, notify the IRD at least one month ahead by phone (187 8022), email, fax or post.
2. File your final return. The IRD issues a tax return (BIR60). Fill it in and return it with a copy of your IR56G, your termination notice, final pay details and evidence of deductions such as MPF and rent.
3. Get your assessment. If you hand in a complete return in person and ask for early clearance, the IRD says a demand note is generally available the next day.
4. Pay the tax. You pay your whole final year's tax, often before the normal due dates.
5. Collect the letter of release. The IRD issues it immediately for cash, EPS or cashier order payments, about two working days for PPS or internet payments, and about 10 days for cheques.
6. Give HR the release letter. Your employer can then pay you everything it has been holding.

The IRD's guide for departing taxpayers sets out the full process. If you don't return the form in time, the IRD can raise an estimated assessment, which it warns "may be excessive". File the real return.

Our salaries tax guide explains the rates and allowances so you can estimate the bill before you go.

Do you still need tax clearance if your employer pays your tax?

Yes. The IRD says tax borne by the employer still has to be cleared before you leave.

What about share options and RSUs?

Options and shares that vest after you leave can still be taxable in Hong Kong. The IRD's FAQ explains that you can elect for a notional exercise of unexercised options, either within seven days before submitting your departure-year return or within three months of departure. Report any extra income that arrives after you leave.

Can You Withdraw MPF When You Leave Hong Kong?

Yes, on the ground of permanent departure. According to the MPFA, you must:

• Make a statutory declaration that you have left or will leave Hong Kong to live elsewhere, with no intention of returning to work or to settle as a permanent resident.
• Provide documentary proof that you have the right to live outside Hong Kong, such as a residence permit or visa for your destination, overseas settlement documents, or utility bills at your new address.
• Provide your ID document.
• Submit through the eMPF Platform, not directly to the MPFA. Trustees generally pay within 30 days of receiving all documents.

You can only do it once

The permanent departure ground can be used once in your lifetime. Under section 163(3) of the MPF Schemes (General) Regulation, a later claim on the same ground will not be paid, and the MPFA warns that making a false statement to claim again carries a fine of up to HK$100,000 and one year in prison. If there is any chance you will come back to work, think carefully before withdrawing.

A Working Holiday Visa in another country does not count as proof of the right to live there, according to the MPFA. Neither does a short-term contract abroad with no residence status.

Where do you sign the statutory declaration?

In Hong Kong, in front of a Commissioner for Oaths at the Home Affairs Department, a notary public or a justice of the peace. Overseas, in front of a notary public or a person authorised to administer oaths locally. Book the Home Affairs Department appointment before your last week, because slots fill up.

The MPFA's early withdrawal page lists every document and links to the eMPF Platform.

What if your balance is small?

If you have HK$5,000 or less in one scheme and no contributions for 12 months, you can claim on the small balance ground instead, which keeps your one-off permanent departure claim available. Our MPF guide covers both grounds and how to check your balances.

What Happens to ORSO Benefits?

If your employer runs an ORSO scheme instead of MPF, the rules are different. For members who joined after 1 December 2000, the "Minimum MPF Benefits" portion is preserved and can only be withdrawn on the same grounds as MPF, including permanent departure. The rest of your ORSO benefits follow the scheme's own rules, which are often more generous. Ask your scheme administrator for a statement before you leave.

When Will You Get Your Final Pay?

The Employment Ordinance requires termination payments "as soon as practicable and no later than 7 days" after your employment ends, according to the Labour Department. That includes:

• Outstanding wages to your last day.
• Wages in lieu of notice, if applicable.
• Untaken and pro-rata annual leave pay.
• End-of-year payment (double pay) on a pro-rata basis, if your contract provides for it.
• Severance or long service payment, if you qualify.

The IR56G hold is the legal exception to the seven-day rule: your employer can lawfully keep the money until your tax is cleared. Late payment for any other reason is an offence; wilful non-payment carries a fine of up to HK$350,000 and three years in prison. If you are not paid, our Labour Tribunal guide explains how to claim.

Do You Need to Cancel Your Work Visa?

There is no general visa cancellation step for GEP, IANG, TTPS or QMAS holders. Your permission to stay simply lapses when it expires, and you must leave before then. The Immigration Department asks the employee or sponsoring company to notify it when employment ends, which takes a few minutes online.

The exception is the Technical Professionals Stream for non-degree technicians, where both sides must notify Immigration within seven days and the worker must leave within two months of termination.

If you have dependants on your visa, their stay depends on yours. Plan everyone's departure together.

Should You Keep Your HKID Card?

Most people keep it. If you have lived in Hong Kong for seven years, check whether you qualify for permanent residency before you leave, because that status is much harder to establish once you have gone. Our permanent residency guide explains the seven-year rule.

The Practical Side: Lease, Bank, Phone and Utilities

• Lease. Check your break clause. Many Hong Kong leases have a fixed period and then a break clause with its own notice period, so work out the earliest date you can end it. Agree the handover date and inspection in writing, and photograph the flat.
• Deposit. Ask the landlord to return it into an account you will keep, or agree a deduction for the final month's rent if your lease allows it.
• Bank account. Keep at least one Hong Kong account open for a few months to receive your release-delayed pay, MPF and deposit. Update your overseas address. Our bank account guide covers fees to watch.
• Utilities. Give CLP or HK Electric, Towngas and your broadband provider notice of your final meter reading date.
• Phone. Port your number to a prepaid SIM if you still need SMS codes for Hong Kong banks and iAM Smart.
• Post. Give the IRD, your MPF trustee and your bank an overseas address.

FAQs: Leaving Hong Kong

What is IR56G and when must my employer file it?

It is the employer's notice to the IRD that you are leaving Hong Kong. It must be filed at least one month before your expected departure date, and you get a copy.

Can my employer hold back my last salary when I leave Hong Kong?

Yes, legally. After filing IR56G, your employer must withhold all money owed to you for one month or until the IRD issues a letter of release, whichever comes first.

How long does tax clearance take in Hong Kong?

If you hand in a complete return in person and ask for early clearance, the IRD says a demand note is generally ready the next day. The release letter is issued immediately if you pay by cash, EPS or cashier order, or in about 10 days for a cheque.

Can I withdraw my MPF if I leave Hong Kong permanently?

Yes, through the eMPF Platform with a statutory declaration and proof of your right to live elsewhere. You can only use this ground once in your lifetime.

How long does MPF withdrawal take?

Trustees generally pay within 30 days of receiving all the documents, according to the MPFA.

Can I withdraw MPF if I'm going on a working holiday?

No. The MPFA says a Working Holiday Visa does not count as proof that you can reside outside Hong Kong.

Where do I sign the MPF statutory declaration?

In front of a Commissioner for Oaths at the Home Affairs Department, a notary public or a justice of the peace in Hong Kong, or a notary public overseas.

Do I need to cancel my Hong Kong work visa?

No general cancellation is needed. Notify Immigration that your employment has ended and leave before your limit of stay expires.

When must my final pay be paid?

No later than seven days after your employment ends, unless your employer is holding it under an IR56G until your tax is cleared.

What if I receive a bonus after leaving?

Your employer files an additional IR56G and holds the bonus until that extra tax is cleared. Report any extra income to the IRD.

Do I still need tax clearance if my employer pays my tax?

Yes. The IRD says tax borne by the employer must still be cleared before you leave.

Key Takeaways

• Your employer must file IR56G at least one month before you leave and hold all money owed until your tax is cleared.
• The IRD issues a letter of release immediately for cash, EPS or cashier order payments, about 10 days for cheques.
• MPF can be withdrawn on permanent departure, but only once in your lifetime, through the eMPF Platform.
• Trustees generally pay MPF within 30 days of receiving all documents.
• Final wages are due within seven days of your last day, except money held under an IR56G.
• There is no general visa cancellation step; notify Immigration and leave before your stay expires.
• Keep one Hong Kong bank account open until your final pay, deposit and MPF arrive.

Not Ready to Leave Yet?

If the job is the problem rather than Hong Kong, a new employer may be the better move. Browse English-speaking roles on ExpatJobBoard.com before you book the flight.