HELP Debt in Hong Kong: Overseas Reporting, Worldwide Income and Repayment Thresholds
Moving to Hong Kong does not end a HELP debt. As checked on 2026-10-10, the Australian Taxation Office (ATO) says the same repayment obligations apply whether you remain an Australian resident or become a foreign resident. For 2025–26, if your worldwide income is A$16,750 or less, you lodge a non-lodgment advice; above that line, you report your worldwide income.
Does my HELP debt still apply after I move?
Yes. The ATO states that people with a HELP (formerly HECS), VET Student Loan or Australian Apprenticeship Support Loan debt keep the same repayment obligations after they become foreign residents. Your residency status is decided on facts and circumstances under the ATO’s residency tests. Leaving Australia, holding a Hong Kong visa or spending a fixed number of days abroad does not, on its own, make you a non-resident.
What do I need to tell the ATO when I leave?
The ATO’s overseas repayments page sets out three steps:
- Update your contact details through ATO online services in myGov, either before you leave or within 7 days of leaving.
- Submit an overseas travel notification within the required window.
- Each year, report your worldwide income or lodge a non-lodgment advice.
The travel notification timing depends on your plans:
| Situation | When to submit the notification |
|---|---|
| You intend to be away from Australia for at least 183 days | Within 7 days after the day you leave Australia |
| You did not intend to be away for 183 days, but have been outside Australia for at least 183 days in any 12-month period | Within 7 days after the end of that 183-day period |
How is worldwide income worked out, and when do I report it?
The ATO defines worldwide income as your Australian repayment income plus your non-resident foreign-sourced income. The second part means income earned from sources outside Australia while you are a non-resident. You convert the total to Australian dollars.
The Australian income year runs from 1 July to 30 June. For 2025–26, the ATO sets the line at A$16,750, which is 25% of the minimum repayment threshold.
| Worldwide income in 2025–26 | What you lodge |
|---|---|
| A$16,750 or less | A non-lodgment advice |
| More than A$16,750 | A report of your worldwide income |
If your worldwide income is above the minimum repayment threshold, a repayment is required. The form of that repayment, a compulsory repayment or an overseas levy, depends on how your income is made up. The ATO page checked does not give a worked example that combines these two results with the rates below.
What are the repayment thresholds for 2025–26 and 2026–27?
The ATO’s study and training loan thresholds and rates page sets out marginal rates from 2025–26. Repayments are calculated only on income above the minimum threshold.
2025–26
| Repayment income (A$) | Repayment |
|---|---|
| 0 to 67,000 | Nil |
| 67,001 to 125,000 | 15 cents for each A$1 over A$67,000 |
| 125,001 to 179,285 | A$8,700 plus 17 cents for each A$1 over A$125,000 |
| 179,286 and over | 10% of total repayment income |
2026–27
| Repayment income (A$) | Repayment |
|---|---|
| 0 to 69,528 | Nil |
| 69,529 to 129,717 | 15 cents for each A$1 over A$69,528 |
| 129,718 to 186,050 | A$9,028 plus 17 cents for each A$1 over A$129,717 |
| 186,051 and over | 10% of total repayment income |
Does the debt change, and do voluntary payments help?
The debt keeps being indexed each year until it is paid. You can make voluntary repayments from overseas at any time. The ATO states that these voluntary payments do not reduce a compulsory repayment or an overseas levy.
What happens to my super and my Hong Kong MPF?
The ATO’s guidance on living overseas says that super stays under the same rules after you leave. It can only be accessed when you reach preservation age and retire, or meet another condition of release. Moving to Hong Kong is not a condition of release. The departing Australia superannuation payment applies to former temporary visa holders, so Australian and New Zealand citizens and Australian permanent residents are not eligible for it. The ATO page checked names only New Zealand’s KiwiSaver as a place super can be transferred under a special arrangement. It does not mention any transfer arrangement with Hong Kong’s MPF.
On the Hong Kong side, the Mandatory Provident Fund Schemes Authority (MPFA) says employee and employer each make mandatory MPF contributions of 5% of the employee’s relevant income. For monthly-paid employees, the minimum and maximum relevant income levels are HK$7,100 and HK$30,000. Below HK$7,100, the employee’s own contribution is not required, though the employer still contributes 5%. Above HK$30,000, each side’s contribution is capped at HK$1,500 a month.
If you keep an Australian super account while living in Hong Kong, tell your fund that you want to keep it open. This prevents the account from being transferred to the ATO as unclaimed super. You can check and consolidate your super from overseas through myGov.
Frequently asked questions
Does moving to Hong Kong end my HELP debt?
No. The ATO says people with HELP, VET Student Loan or Australian Apprenticeship Support Loan debt keep the same repayment obligations after they become foreign residents.
Do I have to report my worldwide income if I live in Hong Kong?
The ATO requires you to report worldwide income or lodge a non-lodgment advice each year. For 2025–26, the line is A$16,750. Whether you report or lodge the advice depends on which side of that line your worldwide income falls.
Can I make extra HELP repayments from Hong Kong?
Yes. The ATO says voluntary repayments can be made from overseas at any time. However, they do not reduce a compulsory repayment or an overseas levy.
Can I move my Australian super into my Hong Kong MPF?
The ATO page checked does not state any transfer arrangement between Australian super and Hong Kong’s MPF. It names only New Zealand’s KiwiSaver as a transfer option under a special arrangement. Super stays subject to the same release conditions after you leave Australia.
Who can help with my own situation?
This article gives general information only and is not personal tax or migration advice. Individual cases need a registered tax agent in Australia or a qualified Hong Kong tax adviser.
Sources
Checked 2026-10-10.