An individual may be treated as a Hong Kong tax resident if they stay in Hong Kong for more than 180 days during a year of assessment. Days may be accumulated across one or multiple stays. Hong Kong's year of assessment runs from 1 April to 31 March. This rule tracks only the 180-day test; other residency tests, including ordinary residence and the 300-day test across two consecutive years of assessment, are not included.
https://www.ird.gov.hk/eng/tax/aeoi/res_tin.htm