Hong Kong IANG 2026: Top-Tier Employment Stream and 6-Year Extension
Yes — a person staying in Hong Kong under the Immigration Arrangements for Non-local Graduates (IANG) can ask the Immigration Department to assess an extension of stay under the top-tier employment stream, and successful applicants are normally granted six years. Two conditions apply at the time of application: the applicant has been permitted to remain in Hong Kong under the IANG for not less than two years, and the applicant had assessable income for salaries tax of not less than HK$2 million in the previous year of assessment. This is set out on the Hong Kong Immigration Department's official FAQ page "Immigration Arrangement for Non-local Graduates (IANG)".
Who can be assessed under the top-tier employment stream?
The stream is an assessment route for an extension of stay, not a separate visa. To use it, an applicant must first meet the criteria that apply to any IANG extension, then meet both of the following:
- Two years of IANG stay. The applicant has been permitted to remain in Hong Kong under the IANG for not less than two years.
- HK$2 million in assessable income. The applicant has assessable income for salaries tax of not less than HK$2 million in the previous year of assessment.
Both conditions are tested at the time the extension application is made. Meeting them does not replace the baseline requirement that the applicant has taken up employment at a level commonly taken up by degree holders with remuneration at market level, or, for those who have established or joined a business in Hong Kong, that they produce proof of the business.
A hypothetical example: an IANG holder admitted three years ago, still working in Hong Kong in a role at degree-holder level, whose salaries tax assessment for the previous year of assessment shows assessable income of HK$2.4 million, falls within the criteria as published. One admitted 18 months ago does not, whatever the income figure.
What does "assessable income for salaries tax" mean?
It is the income figure assessed for salaries tax by the Inland Revenue Department, not simply the gross salary written into an employment contract. The Immigration Department's FAQ uses this tax term rather than a pay-slip figure, and it points applicants to tax documents as the way to evidence it — for example, the notice of salaries tax assessment of the previous assessment year issued by the Inland Revenue Department, or other relevant tax documents.
That distinction matters for anyone whose package includes bonus, commission, equity or allowances, or whose income is split between Hong Kong and elsewhere. The Department's published criteria do not set out how particular income components are treated; the assessment document issued by the Inland Revenue Department is the reference point named on the page.
What documents does an extension application need?
The supporting documents listed for an IANG extension application are:
- the applicant's valid travel document and, where applicable, the previous travel document page showing the latest visa / entry permit label / arrival stamp / landing slip / extension of stay label in Hong Kong or the latest issued "e-Visa";
- the applicant's Hong Kong identity card; and
- either the documents listed in Part VII(B) of the Guidebook for Entry for Employment as Professionals in Hong Kong (ID(E) 991) or a supporting letter from the current employer stating the applicant's position, total monthly remuneration and period of employment — for non-local recent graduates and GBA campus recent graduates, the Part VII(B) documents are required for a first-time extension and for a subsequent extension with a change of employer, and the supporting letter for a subsequent extension without a change of employer; for non-local non-recent graduates and GBA campus non-recent graduates, the Part VII(B) documents are required where there is a change of employer and the supporting letter where there is none.
For the top-tier employment stream specifically, the income evidence — the Inland Revenue Department notice of salaries tax assessment for the previous assessment year or relevant tax documents — is added on top of that list.
How is a six-year extension different from the ordinary one?
The difference is the length of stay granted and the income test attached to it.
| Ordinary IANG extension | Top-tier employment stream | |
|---|---|---|
| Length normally granted | Not more than three years, or until the expiry of the employment contract in Hong Kong, whichever is shorter; for those who have established or joined a business in Hong Kong, the length is determined based on the operating conditions of the business | A period of six years |
| Income test | No fixed figure; remuneration package assessed as one factor among others | Assessable income for salaries tax of not less than HK$2 million in the previous year of assessment |
| Time already spent under IANG | Not a stated condition | Not less than two years |
| Conditions of stay | Time limitation only, without other conditions of stay | Time limitation only, without other conditions of stay |
For comparison, the initial grant to a successful IANG applicant is normally a 24-month stay on time limitation only without other conditions of stay, regardless of the term of employment.
When can you apply, and how are applications submitted?
Applications for extension of stay are made within three months before the current limit of stay expires. Persons admitted as non-local recent graduates or GBA campus recent graduates submit their extension applications online (the FAQ does not name a section for them); non-local non-recent graduates and GBA campus non-recent graduates apply to the Quality Migrants and Mainland Residents Section. Both groups use the GovHK extension-of-stay page for IANG entrants and upload the supporting documents there.
Dependants of IANG holders apply separately, also within three months before their limit of stay expires, and their list includes the sponsor's valid travel document showing personal particulars and current permission of stay.
What if you do not reach the HK$2 million line?
The ordinary extension route still applies. On that route, the Immigration Department considers factors related to the applicant's employment or business, including but not limited to the remuneration package or the operation and development of the business, the economic benefits brought by the employment or business, and the duration of stay in Hong Kong. Whether an applicant is a recent or a non-recent graduate, an application may be refused if the applicant fails to prove that they will continue to work in Hong Kong or that they have established or joined a business there — being unemployed at the time of application is a real risk, not a technicality.
For anyone whose income sits near the threshold, the practical question is whether the Inland Revenue Department assessment for the previous year of assessment actually shows HK$2 million or more, since that document is what the Department names as proof.
This article is general reference drawn from the Department's published FAQ, not advice on any individual case; thresholds, documents and procedures should be checked against the Immigration Department's latest published information, and anyone whose situation involves tax treatment or an unusual employment structure should confirm it with a qualified professional.
Frequently Asked Questions
Can I use the top-tier employment stream on my first IANG extension?
No. The criteria state that the applicant has been permitted to remain in Hong Kong under the IANG for not less than two years, so a first extension — normally applied for near the end of the initial 24-month stay — does not meet that condition.
Does the HK$2 million refer to my salary or to my taxable income?
It refers to assessable income for salaries tax, which is the figure assessed by the Inland Revenue Department rather than contractual salary. The Department names the notice of salaries tax assessment of the previous assessment year as the way to evidence it.
What counts as proof of the income?
The Department gives the notice of salaries tax assessment of the previous assessment year issued by the Inland Revenue Department as the example, and also accepts relevant tax documents. Standard extension documents — travel document, Hong Kong identity card and employment proof — are still required.
Is a six-year extension guaranteed once both criteria are met?
The published wording is that successful applicants will normally be granted a six-year extension on time limitation only without other conditions of stay. "Normally" is the operative word; the baseline extension criteria, including holding employment at degree-holder level with market-level remuneration, still have to be met.
Do I need a job at the time I apply?
Yes. Applicants are required to have taken up employment at a level commonly taken up by degree holders with remuneration at market level, or to produce proof of a business they have established or joined. An application may be refused if the applicant cannot prove they will continue working in Hong Kong.
Can I change employers during the six-year period?
Yes. Persons admitted under the IANG are free to take up and change employment during their permitted stay without seeking prior approval from the Immigration Department. The six-year grant is described as time limitation only, without other conditions of stay.
Does a six-year extension lead to permanent residence?
The IANG FAQ page does not address permanent residence or the right of abode, and nothing on it links a six-year extension to any later status. Treat that connection as unconfirmed until it appears in official published information.