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Property Tax

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Property Owner's Tax Obligations

This is a Government Site

Learn more about your tax obligations as an owner of a property in Hong Kong.

http://www.gov.hk/en/residents/taxes/property/propertyobligations.htm

Reporting Rental Income

This is a Government Site This page provides access to Downloadable Form

Here you can learn more about completion and filing of tax returns for solely owned property, property jointly owned or co-owned by individuals, and corporations and bodies of persons.

http://www.gov.hk/en/residents/taxes/taxfiling/filing/types/index.htm

Income from Property Letting

This is a Government Site

Here you can learn more about reporting income from property letting and lump sum premium, including the definition of rental income.

http://www.gov.hk/en/residents/taxes/property/propertyincome.htm

Deductions against Rental Income

This is a Government Site

Find out deductions you can claim under property tax, including rates paid by owner(s), irrecoverable rent and statutory allowance for repairs and outgoings.

http://www.gov.hk/en/residents/taxes/property/deduction/index.htm

Can You Pay Less Tax by Electing Personal Assessment

This is a Government Site

Learn more about personal assessment and how it may reduce your property tax.

http://www.ird.gov.hk/eng/tax/ind_per.htm#item06

Tax Return Filing

This is a Government Site

Everything you need to know to complete and file tax returns for property tax.

http://www.gov.hk/en/residents/taxes/taxfiling/filing/completion.htm

Tax Rates

This is a Government Site

Check out the property tax rates applicable to different years of assessment.

http://www.gov.hk/en/residents/taxes/taxfiling/taxrates/propertyrates.htm

How Property Tax is Computed

This is a Government Site This page provides access to Downloadable Form

Learn more about how to compute property tax and provisional property tax here. You can also find examples for calculating property tax and provisional tax, and download a form for holdover of provisional tax.

http://www.gov.hk/en/residents/taxes/property/propertycompute.htm

Tax Payment Methods

This is a Government Site

You can settle your tax via the Internet, by telephone, by bank ATM, by post or in person. Learn more about each method here.

http://www.gov.hk/en/residents/taxes/taxfiling/payment/index.htm

Consequences of Not Paying Tax On Time

This is a Government Site

Not paying tax on time may result in impostion of surcharge according to the Inland Revenue Ordinance. Know more about the consequences of not paying tax on time.

http://www.ird.gov.hk/eng/pol/cnp.htm

Object against an Assessment & Apply for Holding Over of Provisional Tax

This is a Government Site

Find out what you should do if you disagree with an assessment.

http://www.gov.hk/en/residents/taxes/taxfiling/object/index.htm

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