What this guide covers
- This arrangement applies to people admitted under the QMAS General Points Test who meet the specified conditions.
- The measure is salaries-tax assessable income in the previous tax year, not company turnover, savings or an arbitrary total of worldwide receipts.
- Official FAQs allow qualifying applicants to apply before existing permission expires; approval generally grants five years from the approval date.
Separate the top-tier category from similarly named routes
The similar names can make these arrangements confusing. QMAS has the General Points Test and the Achievement-based Points Test.
The top-tier category discussed here is an extension arrangement for qualifying General Points Test entrants, not a third initial assessment mechanism and not the Top Talent Pass Scheme. If your permission is under TTPS or the Achievement-based route, a high income alone does not make these General Points Test extension conditions applicable to you.
| Term | Meaning in this guide |
|---|---|
| QMAS General Points Test | One assessment mechanism for initial admission |
| QMAS top-tier talent category | An extension arrangement for General Points Test entrants meeting specified status-duration and tax conditions |
| Top Talent Pass Scheme | A separate admission scheme with its own entry and extension rules |
Open your latest approval and establish the scheme, assessment mechanism and date of admission under that status. Being called a “high-income talent” by friends is not a formal immigration category.
Check the status and income conditions together
Paragraph 78 of the current Guidance Notes covers people admitted under the QMAS General Points Test for at least two years whose salaries-tax assessable income in the previous year of assessment reaches HK$2 million. They will generally receive a five-year extension without other conditions of stay.
Do not indiscriminately add visitor, student or other talent-scheme periods to reach two years. Ask the department about status transfers or uncertain calculations.
Use the specified previous year of assessment when checking the income condition, rather than choosing whichever 12 months produced the highest earnings. Read the year, assessable income and nature of the amounts on the Hong Kong tax records.
Company profit, sales, property values, savings and combined household income cannot simply become your own salaries-tax assessable income. Nor does multiplying a contractual monthly salary by 12 establish what was actually assessed for the previous year.
Read the relevant details in the tax documents
Start with the formal Inland Revenue Department records. Official examples include the previous year’s salaries-tax assessment notice or relevant tax documents.
Read the complete notice and necessary pages, checking the taxpayer, assessment year, income, any amendments and whether the version is current. A transfer screenshot may show how much tax was paid without identifying the income and year needed for this condition, so return to the formal record.
- Find the previous assessment year’s formal salaries-tax records, not simply the latest tax letter received.
- Match the name and identity details and verify the income type and amount shown.
- For revised assessments, objections, pending notices, share benefits or cross-border income, ask a tax professional to explain the records and the department to confirm acceptable evidence.
- Group tax records separately from QMAS status-start evidence and prepare a clear condition-by-condition cross-reference, not a self-made “qualification certificate”.
We do not provide a formula for including every receipt in assessable income. Income types and tax treatment have their own rules.
Use acceptable formal records and the department’s assessment to establish this immigration condition, rather than a self-calculated total.
Can you apply before the ordinary window opens?
Official QMAS FAQ 28 says qualifying people can seek top-tier assessment even before their present limit of stay expires. Successful applicants generally receive five years from the approval date.
Understand this separately from the ordinary three-month window. It also means five years should not be assumed to start after the old expiry.
The general GovHK QMAS renewal page nevertheless lists remaining permission exceeding three months as unsuitable for that particular service. If you qualify and want to apply early, ask the department for the appropriate online route.
Never enter a false expiry to get through the general screen. The FAQ policy and an individual service’s access restrictions must be connected through the correct process.
A five-year approval does not complete the family’s paperwork
The principal applicant’s top-tier approval does not automatically issue new e-Visas for a spouse or children. Dependant stays are generally linked to the sponsor, but applications still depend on each person’s permission, location and applicable procedure.
Check travel-document validity, replacements and relationship changes rather than looking only at the principal applicant’s five years.
“Without other conditions of stay” does not mean permanent residence or the absence of an expiry. Comply with the new permission until a different status is lawfully obtained.
A later right-of-abode application requires separate legal and ordinary-residence assessment. Retain complete tax and immigration records for future checking.
Decide what to do based on the evidence you have
- Clearly eligible: prepare the QMAS-status period and formal previous-year salaries-tax evidence, then confirm the official submission route.
- Uncertain figures or year: clarify tax documents first. Do not substitute contracts, projected bonuses or other assets yourself.
- Insufficient status duration: do not add other statuses automatically. Plan ordinary renewal from actual permission and reassess later.
- Not currently eligible: prepare under applicable ordinary QMAS criteria. Missing top-tier conditions does not mean all renewal routes are unavailable.
Whichever route applies, keep managing the original expiry. A pending top-tier application does not automatically extend permission.
You must also follow the presence requirements for submission and payment/collection of the relevant e-Visa.
Frequently asked questions
Is HK$2 million the tax payable or annual income?
It is the specified salaries-tax assessable income for the previous year of assessment, not HK$2 million of tax paid. Company turnover or other assets cannot simply be counted. Check acceptable formal tax records.
Can I apply as soon as I sign a HK$200,000 monthly contract?
Future monthly pay does not establish the previous assessment year’s condition. You must also meet the minimum two-year General Points Test status period and provide relevant evidence.
My permission has a year left. Must I wait for three months?
The official FAQ permits qualifying top-tier applicants to apply before expiry. The general online entry point has a separate window restriction, so confirm the correct route first.
Do the five years begin after my old expiry?
The official FAQ says successful applicants generally receive five years from the approval date. Your individual decision and e-Visa determine the final dates.
Official sources and further reading
This guide draws on the sources below, last checked on 2026-11-13. Before acting, recheck the relevant authority’s current eligibility, fees and annual arrangements.
Hong Kong Immigration DepartmentQMAS Guidance Notes, ID(C) 982 (07/2026), paragraphs 72–79Checked 2026-11-13 · Open official sourceHong Kong Immigration DepartmentOfficial QMAS FAQs: conditions and extensions of stayChecked 2026-11-13 · Open official sourceGovHKOnline extensions of stay: QMAS entrants and their dependantsChecked 2026-11-13 · Open official sourceHong Kong Immigration DepartmentPresence in Hong Kong when applying for an extension of stayChecked 2026-11-13 · Open official sourceCheck whether each item is an official requirement, case-specific evidence or an editorial suggestion. Other people’s experiences may help, but decisions on your case remain with Immigration or the relevant authority.
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