Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Hong Kong does not impose statutory per diem rates. Employers have flexibility in defining per diem policies, which may include:
- Fixed per diem allowances based on estimated travel expenses;
- Reimbursement of actual costs incurred, supported by receipts.
Some businesses refer to the Civil Service employee rates as a guideline.
For tax-related considerations, visit the Inland Revenue Department.
Last changed 2026-01-26