Eligibility to Elect Personal Assessment
Hong Kong residents can elect for personal assessment if they are eligible for it and it may reduce their tax liabilities. Here you can find out whether you are eligible, how to elect for personal assessment and the time limits for election.
Who is Eligible for Personal Assessment
You may elect personal assessment if:
- you are 18 years of age or older, or under that age if both parents are deceased; and
- you are a permanent or temporary resident of Hong Kong, or your spouse is if you are married.
For the purpose of personal assessment:
- “permanent resident” means you ordinarily reside in Hong Kong;
- “temporary resident” means you stay in Hong Kong for a period or a number of periods amounting to more than 180 days during the year of assessment for which the election is made or for a period or periods amounting to more than 300 days in 2 consecutive years of assessment, one of which is the year of assessment for which the election is made.
For the purposes of personal assessment, a person will be regarded as “ordinarily resides in Hong Kong” if he /she resides in Hong Kong voluntarily and for a settled purpose (such as for education, business, employment or family etc.) with sufficient degree of continuity. Such person should habitually and normally reside in Hong Kong apart from temporary or occasional absences of long or short duration, and is living in Hong Kong as an ordinary member of the community would live for all the purposes of his/her daily life. Whether a person ordinarily resides in Hong Kong will ultimately depend on the facts of the case.Frequently asked questions about eligibility to elect Personal Assessment
How to Elect for Personal Assessment
You can elect for personal assessment by completing Part 6 of your tax return (BIR60) for the relevant year of assessment. If you have not done so, you can still make an election by completing an application form (IR76C) within the time limits specified in the next section. A married couple who elect for personal assessment must jointly sign each other’s tax return or the application form.Form IR76C for election for personal assessment and claim for deductions and allowances (pdf file)More on the treatment of married couple under personal assessment
You can send the application form to:
Inland Revenue Department
GPO Box 132
Fax Number: 2877 1232
The Department will not accept underpaid mail items. Please pay sufficient postage to ensure your mail items can duly reach us. (Details)
If you would like to submit the form IR76C online, more details on the program and the online submission of e-Forms are available through the following link.More on e-Forms and online submission
Time Limits for Electing Personal Assessment
Election for personal assessment must be made:
- within 2 years after the end of the year of assessment for which the election is made; (e.g. election for personal assessment for the year of assessment 2014/15 has to be made not later than 31 March 2017); or
- within 2 months after the issue of a notice of assessment or a notice of additional assessment to tax for the year of assessment for which the election is made;
whichever is the later.