Hong Kong (HK)
Hong Kong is one of the world's most dynamic cities — a Special Administrative Region (SAR) of China operating under the 'One Country, Two Systems' framework that preserves its common law legal system, independent judiciary, free port status, and separate currency.
Leaving Hong Kong
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before: Check MPF withdrawal eligibility, review tenancy break clause, start job/visa applications abroad. 2 months before: Give notice to employer (as per contract), notify landlord in writing, cancel utilities with notice period, begin shipping arrangements for belongings. 6 weeks before: File final IRD notification (employer must submit IR56F/G), arrange tax clearance if required, prepare MPF withdrawal application. 1 month before: Transfer or close local bank accounts as needed, cancel gym memberships and subscriptions, deregister from local services (doctor, vet, HKPL library card). 2 weeks before: Final apartment inspection and handover, return Octopus card for refund (HK$50 deposit + remaining balance), collect any mail and update postal forwarding. Departure: Keep copies of all HK documents (HKID, tax records, MPF statements) for at least 7 years.
Deregistration
HKID card: There is no mandatory requirement to surrender your HKID when leaving HK permanently, but it is advisable. Your HKID will be invalidated on departure if your visa has expired. If you hold the Right of Abode (Permanent Identity Card — blue card), your status continues even after leaving — you can return to HK at any time. You may voluntarily surrender your HKID at any Immigration Department office. Notify the Immigration Department if your personal details (address, name) have changed.
Tax clearance
File a final Salaries Tax return with the Inland Revenue Department covering the period from the start of the tax year (1 April) to your departure date. Submit form IR56F (notification by employer of cessation of employment) and IR56G (if employer requires you to leave HK). The IRD will issue a final tax assessment and demand note. Pay any outstanding Salaries Tax before leaving — the IRD can request a departure clearance and, in extreme cases, prevent departure. Obtain a Tax Clearance Letter (informed departure) if required. Allow 4–8 weeks for final assessment processing.
Pension portability
MPF (Mandatory Provident Fund): If you are leaving HK permanently and not returning to work here, you can apply to withdraw your entire MPF accrued benefits as a lump sum. The application is made to your MPF trustees. You must provide a signed declaration of permanent departure and evidence (e.g. resignation letter, visa cancellation, property lease termination). Processing: 30 days after application. Note: MPF is tax-free on withdrawal. The employer's contribution (matching portion) is also fully vested after the contribution period. Alternatively, if you might return to work in HK, leave the MPF in the scheme — it continues to grow tax-free.
Health insurance
Public healthcare access (Hospital Authority): as long as you hold a valid HKID, you can access subsidised public healthcare at the standard HKID-holder rate (HK$50 GOPC, HK$180 A&E). Once your visa expires or you permanently depart, you are no longer eligible for the subsidised rate and are charged at the non-eligible person rate (HK$570 GOPC, HK$1,230 A&E). Cancel your private health insurance policy with your insurer directly — most require 1–3 months notice. Arrange coverage in your destination country before departing.
Bank account
Hong Kong bank accounts can generally remain open after departure. HSBC, Hang Seng, Standard Chartered, and BOC HK allow non-resident accounts. Useful for managing HK-based investments, receiving rental income, or MPF withdrawals. Notify your bank of your change of address and non-resident status. Some banks may charge non-resident fees or close accounts if dormant for 12+ months. FATCA/CRS: your bank will report your account details to your new country of residence's tax authority under the Common Reporting Standard.
Utilities
CLP/HK Electric: give at least 1 month notice of move-out date. Provide meter readings and a forwarding address for final bills and deposit returns. Security deposits are typically HK$500–3,000 — refunded within 3–4 weeks after final account settlement. Towngas: cancel contract and arrange disconnection with at least 2 weeks notice. Broadband: most ISP contracts in HK are 1–2 years — check termination clauses and early termination fees (typically 2–3 months remaining contract value).
Rental contract
Most HK tenancy agreements allow either party to terminate early with 2 months written notice after the first 12 months (break clause — 生約期). If you leave during the locked-in period, you may forfeit some or all of your deposit or be liable for early termination costs. Give written notice to your landlord by registered mail or WhatsApp (ensure written record). Arrange a final inspection with a written handover report and photographic documentation. Your deposit (typically 2 months' rent) should be returned within 7–30 days after all bills are settled. Stamp duty on tenancy agreements is the tenant's responsibility — ensure the stamped copy is available at move-out.
Leaving the Country
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