For US citizens and green card holders in Hong Kong
US Taxes for Americans Living in Hong Kong
US citizens and green card holders who live in Hong Kong still file a US return every year, report Hong Kong accounts, and choose how to avoid double tax. This guide covers the treaty, social security, FBAR and catching up on missed years.
Quick answer
Do US citizens living in Hong Kong have to file US taxes?
Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Hong Kong gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US does not have an income tax treaty with Hong Kong, and there is no social security agreement.
At a glance
- Yearly US return
- Yes, on worldwide income; due June 15 automatically when living abroad
- US tax treaty with Hong Kong
- No, per the IRS list
- Social security agreement
- No, per the SSA list
- Accounts in Hong Kong
- FBAR above US$10,000 in total; Form 8938 above higher limits
- Behind on filing
- Streamlined: 3 years of returns, 6 years of FBARs
Do Americans living in Hong Kong have to file US taxes?
Yes. The United States taxes its citizens and green card holders on worldwide income wherever they live, so moving to Hong Kong does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from Hong Kong all go on it, converted from Hong Kong dollars to US dollars.
The return is due April 15. If you live and work outside the US on that date, you get an automatic 2-month extension to June 15, and you can extend further to October 15. Interest still runs on tax paid after April 15.
Your accounts in Hong Kong: FBAR and Form 8938
Bank, pension and investment accounts in Hong Kong are foreign accounts for US purposes.
- FBAR: required when your foreign accounts total more than US$10,000 at any time in the year. Due April 15, with an automatic extension to October 15 (IRS).
- Form 8938: filed with the return when foreign financial assets pass higher thresholds; for a single person living abroad, more than US$200,000 at year end or US$300,000 at any time (US$400,000 and US$600,000 for a joint return). Not filing can cost US$10,000 (IRS).
Avoiding double tax between the US and Hong Kong
Two US tools stop the same income being taxed twice.
- Foreign earned income exclusion: up to US$130,000 for 2025 and US$132,900 for 2026 of earned income, for people who qualify by residence or days abroad (IRS).
- Foreign tax credit: a credit against US tax for income tax paid in Hong Kong.
There is no US income tax treaty with Hong Kong (IRS treaty list), so relief from double tax comes only from US domestic rules: the foreign earned income exclusion and the foreign tax credit.
Which tool works better depends on your income and on how much tax Hong Kong charges you; we compare both. See FEIE vs foreign tax credit.
Missed years while living in Hong Kong
Behind on US filings while living in Hong Kong? Eligible non-willful filers who live abroad can use the Streamlined Foreign Offshore Procedures: file the last 3 years of returns and 6 years of FBARs, pay any tax and interest, and the IRS does not charge the usual failure-to-file, information return or FBAR penalties (IRS). More in our Streamlined guide.
The local side
Americans in Hong Kong include finance and legal professionals, often with local pension (MPF) accounts.
Your tax in Hong Kong is a matter for a local adviser. We take their final figures and make sure the US return gives you the relief it should.
How we help
Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Hong Kong: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.
Treaty and law references: the US and Hong Kong
Treaty and social security
- There is no US income tax treaty with Hong Kong (not on the IRS A to Z list). Relief from double tax comes from the foreign tax credit under Code section 901 and the exclusion under section 911.
- Social security: no US agreement with Hong Kong appears on the SSA list.
US law
- Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
- Foreign tax credit: Code section 901 (IRS Pub 54).
- Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
- FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
- Green card holders and residency: Code section 7701(b) (IRS Pub 519).
The tax rules of Hong Kong also apply to you there; a local adviser covers that side.
Americans in other countries
All country pages: US tax for Americans by country.
- Germany
- The Netherlands
- France
- The United Kingdom
- Spain
- Italy
- Portugal
- Ireland
- Switzerland
- Sweden
- Austria
- Belgium
- Denmark
- Norway
- Greece
- Poland
- Australia
- New Zealand
- Japan
- South Korea
- Israel
- Singapore
- Thailand
- The Philippines
- Costa Rica
- Panama
- Chile
- The Czech Republic
- Finland
- Iceland
- Estonia
- Latvia
- Lithuania
- Slovakia
- Slovenia
- Turkey
- Romania
- China
- South Africa
- Brazil
- Uruguay
- Argentina
- Vietnam
- Malaysia
Common questions
Do Americans in Hong Kong pay US tax?
Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Hong Kong on April 15 gives an automatic extension to June 15, and tax paid in Hong Kong or the foreign earned income exclusion often reduces the US tax to little or nothing.
Is there a tax treaty between the US and Hong Kong?
No. The US does not have an income tax treaty with Hong Kong. Relief comes from the foreign tax credit and the foreign earned income exclusion.
Do I pay social security in both the US and Hong Kong?
It can happen. There is no US social security agreement with Hong Kong, and self-employed Americans owe US self-employment tax even when they use the foreign earned income exclusion.
What if I never filed US taxes while living in Hong Kong?
If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS: United States income tax treaties, A to Z
- SSA: U.S. International Social Security Agreements
- IRS: Foreign earned income exclusion
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: Comparison of Form 8938 and FBAR requirements
- IRS: U.S. taxpayers residing outside the United States (Streamlined)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Yearly filing package, FEIE vs foreign tax credit, Streamlined filing.
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Social security: the US and Hong Kong
The US has no social security (totalization) agreement with Hong Kong; it is not on the SSA list (SSA). For a self-employed American there, US self-employment tax still applies to net earnings, and the foreign earned income exclusion does not reduce it (IRS Pub 54). Contributions you make in Hong Kong may then sit on top. Employees of local employers are generally outside US social security, but the details depend on who employs you.