Many of the people in Category A of Hong Kong's Highly Qualified Persons (HQP) are company owners or shareholders. If you are the owner of a company and want to apply for Hong Kong status, you can either apply through your personal income or through your “company's profit income”. However, in 2026, the Hong Kong government has officially tightened the application threshold for business owners who consider applying through company income. Today, our senior consultants will explain the new policy of Hong Kong High Talent Class A “Company Profit” application in 2026, including analyzing the definition of the new policy, frequently asked questions and the affected people, and then attaching the latest requirements for renewal of the High Talent Class A and transfer to permanent residence.

[Professional reminder from the Enterprise Finance Group] Identity planning is closely related to cross-border business layout. Whether you need to handleHong Kong Identity Card Application / Renewal / Permanent Residence ServicesI'd rather plan ahead.Overseas company registration, ODI filingTo ensure that the company's profit compliance, Enterprise Finance Ying can provide a one-stop solution. There is a need to contact me at any time (consulting phone: 16620947137, add WeChat: Qicaiyingjituan).

I. Conditions of Application and Renewal Requirements for Category A of the Hong Kong Highly Talented Persons (HKHTP)

The application requirements for the Hong Kong Highly Talented Persons Scheme are relatively clear, and an application can be submitted if one of the three types of talents, ABC, is satisfied. Among them, the Hong Kong High Talent Pass Category A is geared towards high-income talents with earning power who have an income of HK$2.5 million and above in the 12 months prior to the application (you can apply through your company's profits and personal income), such as business owners/partners/shareholders with companies in the Mainland, or individual bosses with their own businesses! Of course, business owners or shareholders who own their own company or start their own business in partnership with others (with a shareholding of 50% or above), with a company's after-tax profit exceeding $2.5 million, are also suitable.

The annual income of $2.5 million for Senior Talent Category A is defined as taxable employment or business income, including salaries, allowances, stock options and profits derived from companies. Personal investment income (e.g. stocks, real estate, live streaming rewards) is not counted. High Talent Category A applicants are required to provide official documents for filing tax returns to the Inland Revenue Department (IRD), such as tax clearance certificates from the IRD (personal income tax payment records), and the company is required to issue income proof documents to prove that the income is HK$2.5 million or above when submitting the application. Highly talented A talents original income assessment time frame is 12 months before application, after the new policy adjustment, through the “company profits” application income assessment time has changed greatly, the following enterprise Caiying will explain in detail!

[Corporate Finance Group helps with compliance application] If your company's profit audit, tax compliance is not yet complete, or if you need professionalBookkeeping and tax preparation/tax complianceServices to support your proof of income, Enterprise Caiying Group has a team of senior experts to serve you. Consulting phone: 16620947137, add WeChat: Qicaiyingjituan.

Second, the Hong Kong High Achiever Class A policy tightened, 3 changes to be emphasized

In May 2026, the Hong Kong Immigration Department updated the Highly Talented A Class [Definition Criteria for Annual Income], which mainly involves the notation of business income. Business owners who declare High Talent Category A through their company's profit income need to pay attention to these three policy changes summarized by Enterprise Cai Ying for you before assessing the conditions:

Change 1: Requirement of continuous shareholding in the applicant company
New Regulation: Applicants who plan to use the income from the business of the company as proof of income for the Highly Qualified Pass Category A must ensure that they have continuously held the shares of the relevant company throughout the tax assessment year prior to the submission of the application.
This means that the applicant must have continuously held the shares of the relevant company for the entire year of assessment prior to the filing of the application in order for the company's profits to be included in the calculation of annual income. In a nutshell: High A application for company profits requires the applicant to have continuously held the shares of the company for the whole year of assessment ≥ 50%, the key word being “continuously”.

• Examples: The tax assessment year for mainland companies is a natural year (January 1-December 31), and shares held from January 1, 2024 to January 1, 2025 are >50% ✔; shares held from January 2, 2023 to December 20, 2024 are >50% ✘.

Change 2: Company profits need to be calculated for the entire tax assessment year
New Regulation: The calculation of the applicant's company income will be calculated for the entire tax assessment year as a cycle, and the applicant needs to ensure that the calculation and declaration of the company's income is in line with this cycle to ensure the validity of the income proof.

• Examples: The tax assessment year for Mainland companies is a natural year (January 1 - December 31), January 1, 2024 - December 31, 2024 company profits ✔; May 1, 2024 - April 30, 2025 company profits ✘.

Change 3: Applicant's personal income and company's profit are calculated on different cycles
New Regulation: An applicant's company income cycle and personal income cycle can be different and can be accounted for separately. This means that even if the income cycle of the company and the applicant are different, it will not affect the applicant's eligibility to declare Highly Talented Pass A with the income from the company's business.

• Examples: Mainland company profits: January 1, 2024 - December 31, 2024 (1 full tax assessment year prior to submission); personal income: May 1, 2024 - April 30, 2025 (12 months prior to submission).
• Note to self: Applicants with 50% < shareholding < 100% who apply through business income need to be discounted on a pro-rata basis, e.g. for shareholding of 60%, the taxable income needs to be at least $4.17 million.

One-stop business service of [Enterprise Finance Group]. In the face of complex shareholding and profit requirements, corporate structuring compliance is critical. Courtesy of Enterprise Finance GroupDomestic and foreign company registration services in Guangzhou, Shanghai, Beijing, Hangzhou, Hong Kong, Singapore, etc.We will assist you to optimize your shareholding structure and easily cope with the policy changes. Interested in contact me at any time (WeChat: Qicaiyingjituan).

In-depth Answers to Frequently Asked Questions on the New Deal for Hong Kong's Highly Talented Persons in Category A Applications

After the policy interpretation by the professional team of Enterprise Caiying and the collection of questions from some users, we have compiled 10 questions and answers related to the current policy adjustment of High Talent Class A for you, and we hope that it will help you to get approved smoothly.

Q: Does the new policy affect applicants who apply for High A through personal income?
Answer: No impact. The calculation for claiming Higher A through personal salary income remains unchanged and is still based on the last 12 months of submission. However, it is important to note that if the business profits are combined, the business profits will be calculated based on the previous full tax assessment year and the personal salary will be calculated based on the past 12 months, and the two will be added together.

Q: After the adjustment, is it required for a company to file a high A with company profits, and is the company required to submit the data on an annual basis?
Answer: Yes. Applicants will need to submit documentation of the company's income for the entire past tax assessment year. For example, any applicant submitting after May 9, 2026, will need to submit business profits for the 2025 year as application data.

Question: How is the income cycle defined when an individual, partnership, or sole proprietorship applies for High A with business income?
Answer: The business income of these categories of talent falls under the category of personal income tax, not corporate profits, so the main focus is on the 12 months prior to filing, not on the tax assessment cycle.

Question: Can I apply for High A by combining profits and dividends of the same company?
Answer: It is possible. If you meet the conditions, you can file a combined High A, but the profit portion of the company will be reviewed under the new rules, and the dividend portion will be reviewed under personal income.

Question: Do new companies need to be established for 1 year before filing?
Answer: Yes. It is necessary to fulfill the requirement of having a full year of tax year data before submission. For example, if a company was incorporated in May 2024, it will be one year old in May 2025, but there will not be a full year of business data for 2024, so you will need to wait for the full 2025 tax year to be available before you can file.

Question: Is it possible to apply for a High A for a newly established company in 2024 with actual profit of 2.5 million for the whole year of 2024?
Answer: You need to be established on January 1, 2024 and have a continuous shareholding of >50% from January 1-December 31, with an actual profit of $2.5 million for the year, in order to apply. Establishment at any other time is not allowed.

Question: In March 2024, the company's shareholding will be increased from 20% to 100%, and the taxable profit after share transfer will reach 2.5 million, does this situation fulfill the conditions for High A application?
Answer: Not Eligible. Continuous holding of ≥ 50% is required for the entire tax assessment year i.e. January 1 - December 31, 2024 and any period below 50% during the process is not eligible.

Question: Does the applicant mean that he/she needs to hold the shares continuously for more than one year and cannot have a record of change?
Answer: The applicant must submit income for the entire past tax assessment year. Proof of annual income from company profits is demonstrated by holding shares in the relevant company for the entire tax assessment year prior to the application.

Identity Planning Specialist, Corporate Finance Group There are many details in the application of high talent, and it is easy to step on the pitfalls by DIY. Enterprise Caiying Group offers a wide range of services from assessment, material preparation, application submission to follow-up.Renewal of visa/permanent residenceWe can help you with the whole process of your business. If you have a business layout overseas, we can also synchronize your processingBVI, Cayman and other overseas companies annual audit audit, making cross-border commerce and identity planning go hand in hand. For inquiries, call 16620947137.

IV. What groups of people will be affected by the adjustments to the new policy on Hong Kong's top talents?

Every time the policy is tightened, it will affect some applicants. As analyzed by Enterprise Cai Ying, this adjustment of the Immigration Department's definition of income for Senior Talent Category A will mainly affect the following three categories of talents:

1. Business owners who want to hold shares for a short period of time by transferring shares
Under the previous High A filing rules, some business owners who quickly met the income requirements through short-term stock ownership were also able to get discretionary approval. However, with the implementation of the new rules, short-term stock ownership is no longer feasible. Application advice: If you plan to apply through company profits, make sure you continuously hold 50% and above shares during the tax assessment year. If the conditions are not met for the time being, plan ahead and wait for the right time.

2. Entrepreneurs whose companies have been established for less than one year
For those who have just started their own business, this new regulation has increased the difficulty. Even if the company has good performance and profits exceeding HK$2.5 million, but the company has been established for less than one year, it is still not possible to apply through the company's profits. Suggestion for application: Plan your company's operation and capital arrangement in advance, and wait for the company to be established for one full tax assessment year before applying. If you are in a hurry, you can consult the consultant of Enterprise Finance to see if you can apply through personal income.

3. High Net Worth Individuals who rely on investment income for their applications
The new rules for High Talent Category A explicitly exclude personal investment income from stocks and funds. Relying on investment income alone will not fulfill the requirement. Application suggestion: In addition to company profits, employment income, allowances, stock options and other means can be used to fulfill the requirements. Compliance materials such as tax clearance certificates and financial reports need to be ready when applying.

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V. Hong Kong High Talent Pass application and renewal to find enterprise financial surplus, a one-stop solution to worries

The adjustment of the application threshold for the Highly Qualified Persons (HQP) Category A will not affect the core requirements for visa renewal. At present, the initial period of stay for HPCA is three years, and the focus of renewal remains on the applicant being employed by a Hong Kong company or setting up a business in Hong Kong and making “substantial contribution” to Hong Kong.

Many highly talented Category A talents have successful careers in the Mainland and may not be willing to stay in Hong Kong on a long-term basis. “Renewal of self-employment in Hong Kong companies” Become the mainstream choice. Enterprise Caiying Group provides the whole process of Gao Cai Tong service, from the preliminary assessment, application submission, accompanied by the license, to the most important later renewal of the visa, the transfer of permanent residence, there are specialists to follow up the planning, you do not have to worry about.

Why choose Enterprise Caiying Group?

1. One-stop service is more hassle-free: Enterprise Cai Ying not only specializes in Hong Kong identity application, but also creates one-stop Hong Kong identity business renewal service. IncludingHong Kong company registration, business shopping, renewal planning, office leasing, bank account openingand life-related (education/driver's license/insurance), etc., to provide you with all-round support on the ground.
2. The program follows closely the policies of the Hong Kong Government: Our visa renewal approach is closely aligned with the Hong Kong government's need to “contribute to Hong Kong's economy + increase our livelihood”. Especially for self-employment renewal, we have a mature and complete business incubation program to assist you to operate your business in real life and ensure smooth renewal.
3. Professional coverage is more secure: Enterprise Caiying has accumulated a large number of approved cases, which can help you accurately avoid the pitfalls. If you need to expand your business overseas, we can also synchronize the process ofOverseas company registration and ODI filing in USA, Japan, Korea, Southeast Asia, Singapore, etc.We are committed to helping you achieve a win-win situation for your business overseas and identity planning in a legally compliant manner.

If you are preparing to apply for Hong Kong Identity, or have been approved but worried about renewal, why not contact us now? Enterprise Caiying Group provides professional Hong Kong identity application/renewal/permanent residence services, Singapore EP application services and domestic and international corporate services, welcome to contact us at any time, let us escort your one-stop cross-border business.

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