Emigrating or relocating abroad long-term is a statutory ground for early MPF withdrawal. But note: you can only use this ground once in your lifetime — be sure before you apply.
If you are departing Hong Kong permanently and make a statutory declaration to that effect, you may apply to your trustee to withdraw all your MPF. There is no age requirement.
Key conditions:
MPF withdrawals are not taxed in Hong Kong. But your destination country may tax the lump sum as overseas income — check the local tax rules or consult a tax adviser before you leave.
Can I return to Hong Kong to work after declaring permanent departure? The law does not forbid returning, but the once-in-a-lifetime limit still applies: MPF built up after your return cannot be withdrawn on this ground again — you must wait until 65 or meet another early-withdrawal ground.
No one-way ticket yet — can I still apply? Yes. What matters is the statutory declaration plus proof sufficient to satisfy the trustee; accepted documents vary by trustee, so ask first.
Do I get the employer's contributions too? Yes. Once approved, the entire accrued benefit (employee + employer contributions plus returns) is paid out.