Hong Kong top-tier employment stream 2026: HK$2m income test
If you are already working in Hong Kong on a talent or professional visa and your salaries-tax assessable income passed HK$2 million last year, there is a route that removes the employment condition from your stay: the top-tier employment stream. According to the Immigration Department's FAQ page "Enhancement Measures on Admission Schemes for Talent, Professionals and Entrepreneurs", a person admitted under the General Employment Policy (GEP), the Admission Scheme for Mainland Talents and Professionals (ASMTP) or the Technology Talent Admission Scheme who has taken up employment in Hong Kong for not less than two years, and whose assessable income for salaries tax was not less than HK$2 million in the previous year of assessment, may apply for assessment under that stream. Approval normally brings five years of stay on time limitation only, without other conditions of stay attached.
Who can apply for assessment under the top-tier employment stream?
The page describes two groups, each with the same income test but a slightly different two-year requirement.
| Admitted under | Two-year requirement | Income test | Result on approval |
|---|---|---|---|
| GEP, ASMTP or Technology Talent Admission Scheme | Has taken up employment in Hong Kong for not less than two years | Assessable income for salaries tax of not less than HK$2 million in the previous year of assessment | Normally five years, on time limitation only without other conditions of stay |
| Admission Scheme for the Second Generation of Chinese Hong Kong Permanent Residents (ASSG) | Applies at the time of an application for extension of stay, has been permitted to remain in the HKSAR under the scheme for not less than two years, and meets the other extension criteria referred to in that answer (employment at a level commonly taken up by degree holders with remuneration at market level, or proof of a business established or joined in the HKSAR) | Assessable income for salaries tax of not less than HK$2 million in the previous year of assessment | Normally six years, on time limitation only without other conditions of stay |
The wording matters for planning. For the three employment schemes the test is time spent in employment in Hong Kong; for ASSG it is time permitted to remain under that scheme, which the FAQ frames as a period of residence rather than a period of work. The ASSG answer also requires the applicant to meet the extension criteria referred to in the preceding answer — employment at a level commonly taken up by degree holders with remuneration at market level, or proof of a business established or joined in the HKSAR — so that route is not decided by the two-year and income tests alone.
What does the HK$2 million income test measure?
It measures assessable income for salaries tax in the previous year of assessment — a tax figure, not a contract figure. That distinction is easy to miss, because the same HK$2 million number appears twice on the page in two different rules.
The other HK$2 million is an employer-side rule: from 28 December 2022, an employer offering a post with an annual salary of HK$2 million or above does not have to prove difficulty in local recruitment, and the FAQ states there that annual salary means the total remuneration package including fringe benefits such as a housing allowance. The top-tier test is worded differently, and the Immigration Department does not set out on that page how assessable income for salaries tax is worked out; the starting point for your own figure is the salaries tax assessment for the year of assessment before your application. Do not assume the housing-allowance reading carries across from one rule to the other.
Do you have to wait until your current stay is about to expire?
No. The FAQ answers this directly for GEP, ASMTP and Technology Talent Admission Scheme entrants: even though the expiry of the three-year limit of stay is not approaching, they may still apply for assessment under the top-tier employment stream if the two criteria are met, and they will normally be granted five years on time limitation only without other conditions of stay.
That sits alongside a separate statement on the same page: entrants admitted before 28 December 2022, and ASSG entrants, may apply for extension of stay within three months before their limit of stay expires. The top-tier answer is the one that confirms you are not required to wait for that window.
What do you get if the assessment succeeds — and when does the new period start?
You get a longer permission with no employment condition. The page uses "on time limitation only without other conditions of stay" in contrast to the stays it describes as being granted "on employment condition", so the practical effect is that the permission is not conditioned on remaining with the sponsoring employer.
On timing, the FAQ states that the newly extended five years of limit of stay will be counted from the original limit of stay previously granted. The wording points to the new period being measured from the permission you already hold rather than from the date of approval — worth reading together with the dates printed on your own visa or entry permit label. The page does not repeat that counting statement in the ASSG answer, which simply states six years.
Assume an applicant admitted under GEP who has completed two years of employment in Hong Kong, whose assessable income for salaries tax in the previous year of assessment was HK$2.6 million, and whose current three-year limit still has two years to run. On the published wording, that applicant may seek top-tier assessment now rather than in the final months of the current limit.
Why does the same page mention both five years and six years?
Because the figures appear in different contexts. The top-tier answer for GEP, ASMTP and the Technology Talent Admission Scheme gives five years. The ASSG answer gives six years.
The transitional answers add a third context. Entrants admitted before 28 December 2022 keep their existing limit of stay and apply within three months before it expires; the FAQ states that top-tier GEP and ASMTP entrants in that position may be granted an extension of six years on time limitation only without other conditions of stay. Applications submitted before 28 December 2022 follow the original patterns — "2+3+3" generally, and "2+6" for eligible top-tier entrants, on time limitation only without other conditions of stay during the extension. The enhanced measures apply only to applications submitted on or after 28 December 2022. The page does not reconcile the five- and six-year figures, so the date of your admission and the date of your application are what determine which statement applies to you.
How does this fit into a longer-term residence plan?
The change that matters most for a high earner is the removal of the employment condition. A stay granted "on employment condition" ties the permission to the sponsoring job; a top-tier grant carries a time limit but no other condition, which changes how freely you can move roles, restructure a package, or run a business during that period.
Two limits still apply. The grant is time-limited, so you will need whatever permission is available at the end of it, and the FAQ does not address on that page what happens then or any later application for another status. And because the income test looks at the previous year of assessment, the year in which you file affects which tax year is under review. This is general information about how the published requirements read, not an assessment of your own case; before filing, confirm the current wording against the Immigration Department's official pages or take advice from a qualified professional.
Frequently Asked Questions
Can I apply if my three-year limit is nowhere near expiring?
Yes. The Immigration Department's FAQ states that, notwithstanding that the expiry of the three-year limit of stay has not been approaching, a person admitted under GEP, ASMTP or the Technology Talent Admission Scheme may still apply for assessment under the top-tier employment stream if the two criteria are met. Approval normally brings five years on time limitation only without other conditions of stay.
Does the HK$2 million include my housing allowance and bonus?
The top-tier test is worded as assessable income for salaries tax, not as salary or remuneration package, and the page does not define how it is calculated. The statement that annual salary includes fringe benefits such as a housing allowance belongs to a different rule — the employer-side exemption from proving local recruitment difficulty. Treat the two as separate tests.
Which admission schemes give access to the top-tier stream?
GEP, ASMTP and the Technology Talent Admission Scheme are covered by the answer that gives five years on approval. ASSG entrants are covered by a separate answer that gives six years, provided they apply at the time of an extension-of-stay application, have been permitted to remain under ASSG for not less than two years, meet the same HK$2 million assessable income test, and satisfy the other extension criteria set out in the preceding answer on that page.
Is the resulting stay really unconditional?
It is unconditional in the sense the FAQ uses: "on time limitation only without other conditions of stay", which the same page contrasts with stays granted "on employment condition". It is still a time limit, so it does not remove the need to hold valid permission at the end of the period.
I was admitted before 28 December 2022. Does this still apply to me?
The FAQ says your limit of stay remains unchanged and you may apply for extension within three months before it expires. It also states that top-tier GEP and ASMTP entrants may be granted six years on time limitation only without other conditions of stay if the relevant eligibility criteria are met. Applications submitted before 28 December 2022 follow the original "2+3+3" pattern, or "2+6" for eligible top-tier entrants.
How long does a decision take?
For applications submitted under GEP and ASMTP, the page states that processing normally takes four weeks upon receipt of all the required documents. It does not give a separate timeframe for the top-tier assessment itself.