When mainland middle-class applicants apply for the Hong Kong Top Talent Pass Scheme (TTPS, hereafter “TTPS”), the most frequently asked question is: does my income actually count? In 2026, the annual income threshold for TTPS Category A remains at HK$2.5 million, but the Immigration Department has tightened its scrutiny of supporting documents, and some of the grey areas that existed previously have been closed. The following provides a detailed breakdown of the TTPS Category A 2026 income threshold, documentary requirements and common misconceptions, to help mainland middle-class applicants determine whether they qualify, so they can make good use of this fast-track route to relocate to Hong Kong and expand their careers.

TTPS Category A income threshold for 2026: how exactly is the HK$2.5 million calculated?

The sole core requirement for TTPS Category A is this: in the 12 months immediately preceding the application, the applicant’s annual income must reach HK$2.5 million or above. There has been no announcement of an increase to the threshold for 2026, but a number of details are worth noting.

First, “annual income” is not limited to salaries and wages; it also includes commissions, bonuses, allowances, the actual gains from share options, and profits derived from companies personally owned by the applicant. The key point is that the income must already have been taxed and reflected in the individual income tax filing record. For mainland applicants, the income currency may be Renminbi; it only needs to be converted at the average exchange rate for the filing period to show an equivalent of HK$2.5 million — there is no requirement that the money be received in Hong Kong dollars.

Second, “the 12 months immediately preceding the application” is a rolling 12-month period, not a calendar year or a financial year. For example, if you submit your application on 1 June 2026, you must provide income proof covering the period from 1 June 2025 to 31 May 2026. It is sufficient that the total income within this period meets the threshold; there is no requirement for it to be evenly spread across each month.

One point that is very easily overlooked: personal investment gains are not counted. Whether it is the profit from trading stocks, funds or property, or the dividends and interest received, these are all passive investment returns and not “income chargeable to salaries tax”, and therefore do not count towards the HK$2.5 million Category A threshold. Likewise, the profit from a one-off property sale is also not accepted, unless you are yourself a property trader and the profit arises from your company’s accounts.

Which income can be counted? 5 common qualifying sources

To help mainland middle-class applicants judge more clearly, the following sets out five categories of income that the Immigration Department explicitly accepts:

  1. Employment salary and bonuses: Basic wages, annual bonuses and commissions paid by an employer are generally the easiest to have accepted, provided there are complete bank statements, pay slips and proof of individual income tax payment.
  2. Assessable profits from a sole proprietorship or partnership business: If you run your own company as a sole proprietor or partner, the portion of the company’s assessable profits allocated to you can be counted. You must provide an audited report, a Profits Tax return and a tax assessment notification.
  3. Dividends and distributions received from a shareholding company: This is the most common source of misunderstanding. If the company has genuine business operations and audited accounts, and the dividends you receive are already reflected in the company’s profits with a complete tax record, they are generally acceptable; however, dividends from a purely passive shareholding in a shell company with no business may be treated as investment returns and rejected.
  4. Actual realised gains from share options and equity awards: If share options or restricted shares granted by a company have been exercised and sold, recording actual cash proceeds that have been included in individual income tax, they can be counted. Merely holding options that have not been exercised or realised cannot be counted.
  5. Income from personal professional services: Income earned from providing consultancy, design, legal or similar services in a personal capacity, provided it has been declared for individual income tax, is equally qualifying, and requires a service contract, invoices and bank receipt records.

Supporting document requirements for 2026: checklist and notes

When breaking down in detail the TTPS Category A 2026 income threshold, documentary requirements and common misconceptions, it must be emphasised that meeting the income threshold is only the first step; incomplete documents or logical gaps will lead directly to rejection. In 2026, the Immigration Department is stricter on the authenticity and consistency of documents. The following is the core document checklist:

  • Individual income tax payment record: The most critical document. Mainland applicants must provide the “Individual Income Tax Payment Record” issued by the tax authority, which can usually be downloaded online with a verification code. The record should cover the 12-month filing period and clearly list the “declared income” and “tax paid”.
  • Bank statements: Monthly statements of bank accounts held in the applicant’s name, showing the amount, date and payer name of income received, corroborating the tax record.
  • Employment contract and pay slips (for employed persons): An employment contract showing the position and remuneration structure; pay slips for the most recent 12 months, with amounts matching the bank statements.
  • Company audited report and tax return (for self-employed persons / business owners): Company accounts audited by a practising accountant, the company’s Profits Tax return and tax assessment notification, clearly showing the applicant’s share of profits.
  • Income calculation sheet and covering letter: Prepare your own income breakdown schedule listing the date, nature, amount and corresponding supporting document for each item of income. Then write a covering letter briefly describing your income structure, so the Immigration Officer can quickly understand how you meet the threshold.
  • Certificate of incorporation and register of members (where applicable): To prove your equity ratio in the company, so that dividends or profits match the income you have declared.

For 2026, it is worth paying particular attention to the fact that the Immigration Department has begun to require more proactive explanation — for example, if there is a large one-off bonus or dividend within the income, you must explain the commercial background of that income; if a self-employed company’s profits have only just exceeded HK$2.5 million, you must prove the company has genuine operations rather than having “cooked the books for the application”. It is advisable for applicants to engage a professional to review the completeness of their documents before submission.

Common misconceptions: the 7 cognitive traps mainland middle-class applicants most easily fall into

Many past cases of TTPS Category A rejection are linked to the following misconceptions. In the process of breaking down in detail the TTPS Category A 2026 income threshold, documentary requirements and common misconceptions, this section is key for mainland middle-class applicants in judging their eligibility.

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Misconception 1: Property appreciation or profits from selling property can be counted. Wrong. The margin earned from property trading is a capital gain, not chargeable income. Unless you are a property developer and the profit from selling property is reflected in your company’s turnover, it will not be accepted.

Misconception 2: A spouse’s income can be combined. TTPS Category A looks only at the applicant’s own income and cannot be added to that of a spouse or family member. Even if a couple files jointly, the Immigration Department captures only your personal declared income.

Misconception 3: The market value of unrealised shares or options can be counted. Merely holding shares or options of a listed company, or paper wealth from a rise in company valuation, is never counted. The shares must have been sold, with cash received and tax paid.

Misconception 4: Rental income and remuneration for services from the mainland all count. If rental income comes from property held in your personal name, it is generally classified as property income and not necessarily equivalent to income under salaries tax; the Immigration Department may ask you to explain whether the rent forms part of your “personal business”. Small amounts of non-recurring rent unrelated to your main occupation may not be counted. The safest approach is that, if you wish to count rent, the property must belong to your sole proprietorship business, with complete financial records.

Misconception 5: Only company accounts are needed, no personal tax-clearance proof. Some applicants are company shareholders whose company makes money but leaves profits undistributed, or distributes them without declaring individual income tax. The Immigration Department wants to see that “chargeable income is already reflected in your personal tax records”; having only the company audited report while the individual has no corresponding tax payment will lead to a request for further documents or even rejection.

Misconception 6: Income of exactly HK$2.5 million is a comfortable pass. The HK$2.5 million is an equivalent-value requirement, and there is flexibility in the timing of the exchange rate used and the calculation method, but vetting will examine the “substance” of the income. If you only just meet the threshold and the income pattern is unusual, it is easy to trigger enhanced scrutiny. It is advisable to leave a buffer — for example, HK$2.7 million or above is safer.

Misconception 7: Having been rejected before, a resubmission will succeed. Each application is assessed independently, but if the previous rejection was due to document issues or unclear income, and you reapply without improvement, there is a high chance of being rejected again. You should first thoroughly resolve the root problem.

Although the Category A threshold figure has not changed, from 2026 the Immigration Department has clearer guidance on the income proof for those “transferring internally within a company to Hong Kong”. If you work for a mainland company and plan to be seconded to the group’s Hong Kong company, when applying under TTPS Category A you may still submit income from the original mainland company, but you must also provide the Hong Kong company’s proof of appointment or a transfer arrangement letter to demonstrate your employment intention after arriving in Hong Kong. This differs slightly from Categories B and C, which require a university degree; Category A has no academic requirement and focuses on financial means and employability.

In addition, a growing number of mainland middle-class applicants first obtain a 24-month visa to come to Hong Kong under Category A and then seek work after transferring. The Immigration Department will watch for the risk that an applicant becomes “unemployed upon arrival”; although the policy does not mandatorily require prior employment, during vetting, if your income source would be interrupted after approval, you may need to provide additional proof of living funds. This does not mean automatic rejection, but it is prudent to prepare a future plan.

FAQ

Q: Will the TTPS Category A annual income threshold be raised in 2026? A: According to the Policy Address and the Budget delivered at the end of 2025, the authorities have not announced any adjustment to the Category A income threshold, which remains at HK$2.5 million for 2026. The government has stated it will review the scheme periodically, but any change will be announced in advance; for now, applications are still assessed against the HK$2.5 million benchmark.

Q: I am self-employed in the mainland and receive payment via Alipay or WeChat Pay — can that serve as income proof? A: E-wallet receipt records can serve as supplementary evidence but cannot replace bank statements. You must have formal bank account receipt records together with individual income tax filing. It is recommended that you deposit business income into a bank and retain service contracts and invoices.

Q: If income comes from multiple companies, or partly from part-time work, can it be aggregated? A: Yes, provided that within the 12 months immediately preceding the application, the total chargeable income from all sources reaches HK$2.5 million, with corresponding tax and bank evidence. Each item of income must be clearly itemised.

Q: After approval, what annual salary job in Hong Kong do I need to secure for a visa extension? A: There is no hard rule at renewal that you must reach HK$2.5 million, but you must be employed or self-employed in Hong Kong in work commensurate with your academic qualifications or professional ability, at market salary level. However, if your pay is far below the income level you declared when applying under Category A, the Immigration Department will consider whether you can sustain yourself in Hong Kong, so it is advisable that your salary not diverge too drastically from your previous income.

Q: Can company profits I hold but have not distributed be counted towards the Category A HK$2.5 million? A: No. If the company makes money but does not distribute it, the profit still belongs to the company rather than to you personally. You must actually receive the dividend or distribution and declare tax on it before it can count as personal income.

Conclusion: the core of applying under Category A in 2026 is “genuine, taxed, consistent”

In summary, after breaking down in detail the TTPS Category A 2026 income threshold, documentary requirements and common misconceptions, it can be seen that the key to success is not merely scraping over the line, but building a genuine, internally consistent evidence system. Before applying, mainland middle-class applicants must first review for themselves: 1. whether their chargeable income over the past 12 months has truly reached the equivalent of HK$2.5 million; 2. whether all income is already reflected in the individual income tax record; 3. whether the amounts and dates across bank statements, tax documents and company papers corroborate one another. If all three are complete with no grey areas, TTPS Category A remains the most direct route to Hong Kong at present.

In 2026 the policy has not been significantly tightened, but the depth of scrutiny has increased. The earlier applicants prepare, and the clearer they are about their own income structure, the more likely they are to be approved smoothly, achieving a dual upgrade in career and life.