Salaries Tax & Personal Assessment

Top Destinations in This Section

• Open eTAX Account
• View eTAX Account, Tax Position and Messages
• Calculate tax liability under Salaries Tax and Personal Assessment http://www.gov.hk/en/residents/taxes/etax/services/tax_computation.htm
• Know more about my Entitlement to Allowances http://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/allowances.htm
• Complete and File Tax Returns http://www.gov.hk/en/residents/taxes/taxfiling/filing/completion.htm
• Pay Tax, Business Registration Fees and Stamp Duty, Purchase Tax Reserve Certificates (TRCs) by Electronic Payment Methods http://www.gov.hk/en/residents/taxes/taxfiling/payment/telephonepayment.htm

Sub Navigation Menu

• Salaries Tax & Personal Assessment http://www.gov.hk/en/residents/taxes/salaries/
• eTAX http://www.gov.hk/en/residents/taxes/etax/
• Profits Tax for the Self-Employed http://www.gov.hk/en/residents/taxes/profits/
• Property Tax http://www.gov.hk/en/residents/taxes/property/
• Tax Return Filing, Enquiry & Payment http://www.gov.hk/en/residents/taxes/taxfiling/
• Stamp Duty http://www.gov.hk/en/residents/taxes/stamp/
• Dutiable Commodities http://www.gov.hk/en/residents/taxes/commodities/
• Motor Vehicle First Registration Tax http://www.gov.hk/en/residents/taxes/motortax/

• Salaries Tax

  • Employee Tax Obligations http://www.gov.hk/en/residents/taxes/salaries/salariestax/employeeobligations.htm

    Find out what you need to know about your tax obligations as an employee, including whether you need to pay salaries tax, what form to submit and how to notify the Inland Revenue Department of an address change.

  • Chargeable & Non-chargeable Income http://www.gov.hk/en/residents/taxes/salaries/salariestax/chargeable/

    Learn about the types of income for which you can be charged salaries tax, regardless of when you receive payment, and the types that are exempt from salaries tax.

  • Separate Taxation or Joint Assessment for Married Couple http://www.gov.hk/en/residents/taxes/salaries/salariestax/jointassessment.htm

    Check out whether you can benefit under salaries tax from separate taxation or joint assessment with your spouse if you are married.

  • Application for Full or Partial Exemption of Income under Salaries Tax http://www.gov.hk/en/residents/taxes/salaries/salariestax/exemption/

    Learn about the territorial concept of taxation applied in Hong Kong and how it affects you if you are a director, employee, working in Mainland China or newly arrived from another country. Full and partial exemptions from Hong Kong taxation are discussed where applicable.

  • Which Tax Return is for Reporting Your Income and How to Report http://www.gov.hk/en/residents/taxes/taxfiling/filing/completion.htm

    You should report all your income from office, employment and pension in your Tax Return - Individuals (BIR60). Learn how to complete and report your income here.

• Personal Assessment

  • Tax Reduction through Personal Assessment

    Check out how you can benefit from personal assessment. Information is available for both individuals and married couples.

  • Eligibility to Elect Personal Assessment

    Learn whether you are eligible for personal assessment of your taxation liabilities, and how to elect for it.

• Allowances & Deductions

  • Basic & Other Allowances

    Check out the types of allowances that you might be eligible for under salaries tax. Information is also available on how and when to claim them, and on recent changes in allowances.

  • Deductions

    Check out the types of deductions you might be eligible for under salaries tax and personal assessment.

• Filing Tax Returns

  • Types of Tax Return

    You can learn more about types of tax returns, normal issue dates and how to obtain a duplicate tax return here.

    Legend:Downloadable Form

  • Completion and Filing of Return

    Find out how to complete and file individuals tax returns, property tax returns or profits tax returns, and consequences if you fail to submit them.

  • Amendment or Supplement to Return already submitted through the Internet

    Find out how to make supplements to or rectify errors in tax returns already submitted through the Internet.

  • Amendment or Supplement to Paper Return already submitted

    Find out how to make supplements to or rectify errors in paper tax returns already submitted.

• Tax Rates, Allowance and Deductions

  • Tax Rates of Salaries Tax & Personal Assessment

    Check out the tax rates of salaries tax and personal assessment applicable to different years of assessment, standard rates and annual income levels at which salaries taxpayers enter the standard rate zone.

  • Tax Rates of Profits Tax

    Find out the profits tax rates applicable to different years of assessment here.

  • Tax Rates of Property Tax

    You can find the property tax rates applicable to different years of assessment here.

  • Allowance and Deductions

    Check out the types of allowances and deductions that you might be eligible for under salaries tax and personal assessment. Information is also available on how and when to claim allowances, and on recent changes in allowances.

• Tax Computation

  • Tax Computation of Salaries Tax & Personal Assessment

    You can use a simple tax computing program provided here to calculate your tax liability under salaries tax or personal assessment.

    Legend:Online Service

• Tax Payment Methods

  • Payment by Telephone, Internet or Bank ATM

    You can settle your tax, stamp duty payment and purchase Tax Reserve Certificates electronically via the Internet, by phone or ATM. You can find out more about these methods.

  • Payment by Post

    Find out more about settling your tax and stamp duty payment, and purchasing Tax Reserve Certificates by post. You can also download forms here.

    Legend:Downloadable Form

  • Payment in Person

    Check out the ways to settle your tax or stamp duty payment in person.

  • Payment from Overseas

    You can settle your tax payment from overseas. Learn more about the different methods of payment.

  • Electronic Tax Reserve Certificate (TRCs) Scheme

    Find out what purchase methods the Electronic TRCs Scheme offers to help you save for tax payment.

    Legend:Downloadable Form

• Tax Recovery

  • Consequences of Not Paying Tax On Time

    Tax shall be paid on or before the due date as stipulated in the notice of assessment. Know more about the consequences of not paying tax on time.

  • Recovering Tax in Default

    The Inland Revenue Department will take immediate actions to recover the tax from tax-defaulters. Learn more about the recovery actions taken by the Inland Revenue Department.

  • Application for Paying Tax by Instalments

    Taxpayers encounter financial difficulties in paying their tax on time may apply to the Inland Revenue Department for payment of tax by instalments. Surcharges will be imposed on tax in default if the applications are approved. You can find out how to apply and download the application forms here.

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

  • Objections & Appeals

    Find out what you need to know to lodge objections or appeals against your assessment. An application form can be downloaded here.

    Legend:Downloadable Form

  • Payment of Tax in Dispute & Interest on Tax Held Over

    Check out the information about the payment of tax in dispute and interest on tax held-over.

  • Holding-over of Provisional Tax

    Find everything you need to know about holding-over of provisional tax. You can download a form here.

    Legend:Downloadable Form

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Last revision date: May 2010