Hong Kong (HK)

Jurisdiction Overview

IDQuestionAnswer
401 *Individual TIN: Are all natural persons subject to personal income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns? Yes
 Data Date: 2019

Notes

 
According to the OECD Automatic Exchange Portal: "Hong Kong, China does not issue TIN for communicating with taxpayers. The following identifiers will be equivalent to TIN: (a) Individuals: Hong Kong Identity Card (HKID) number. The HKID is an official identity document issued by the Immigration Department of Hong Kong, China for all residents of age 11 or above (other than those exempted) [...]".

Sources

https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/Hong-Kong-TIN.pdf
 
OECD 2017 Table A.73