Tax Return Filing, Enquiry & Payment

Top Destinations in This Section

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

Sub Navigation Menu

• Salaries Tax & Personal Assessmenthttp://www.gov.hk/en/residents/taxes/salaries/
• eTAXhttp://www.gov.hk/en/residents/taxes/etax/
• Profits Tax for the Self-Employedhttp://www.gov.hk/en/residents/taxes/profits/
• Property Taxhttp://www.gov.hk/en/residents/taxes/property/
• Tax Return Filing, Enquiry & Paymenthttp://www.gov.hk/en/residents/taxes/taxfiling/
• Stamp Dutyhttp://www.gov.hk/en/residents/taxes/stamp/
• Dutiable Commoditieshttp://www.gov.hk/en/residents/taxes/commodities/
• Motor Vehicle First Registration Taxhttp://www.gov.hk/en/residents/taxes/motortax/

• Filing Tax Returns

  • Types of Tax Returnhttp://www.gov.hk/en/residents/taxes/taxfiling/filing/types/

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

    It is Downloadable Form

  • Completion and Filing of Returnhttp://www.gov.hk/en/residents/taxes/taxfiling/filing/completion.htm

    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 Internethttp://www.gov.hk/en/residents/taxes/taxfiling/filing/e_supplement.htm

    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 submittedhttp://www.ird.gov.hk/eng/faq/ctr.htm#a5

    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 Assessmenthttp://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm

    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 Taxhttp://www.gov.hk/en/residents/taxes/taxfiling/taxrates/profitsrates.htm

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

  • Tax Rates of Property Taxhttp://www.gov.hk/en/residents/taxes/taxfiling/taxrates/propertyrates.htm

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

  • Basic & Other Allowanceshttp://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/

    Check out the types of allowances 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.

  • Deductionshttp://www.gov.hk/en/residents/taxes/salaries/allowances/deductions/

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

• Tax Computation

  • Tax Computation of Salaries Tax & Personal Assessmenthttp://www.gov.hk/en/residents/taxes/etax/services/tax_computation.htm

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

    It is Online Service

• Tax Payment Methods

  • Payment by Telephone, Internet or Bank ATMhttp://www.gov.hk/en/residents/taxes/taxfiling/payment/telephonepayment.htm

    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 Posthttp://www.gov.hk/en/residents/taxes/taxfiling/payment/postpayment.htm

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

    It is Downloadable Form

  • Payment in Personhttp://www.gov.hk/en/residents/taxes/taxfiling/payment/personpayment.htm

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

  • Payment from Overseashttp://www.gov.hk/en/residents/taxes/taxfiling/payment/overseaspayment.htm

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

  • Electronic Tax Reserve Certificate (TRCs) Schemehttp://www.ird.gov.hk/eng/tax/trc.htm#etrc

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

    It is Downloadable Form

• Tax Recovery

  • Consequences of Not Paying Tax On Timehttp://www.gov.hk/en/residents/taxes/taxfiling/consequences/consequencenotpaytax.htm

    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 Defaulthttp://www.gov.hk/en/residents/taxes/taxfiling/consequences/recovertax.htm

    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 Instalmentshttp://www.gov.hk/en/residents/taxes/taxfiling/consequences/applicationip.htm

    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 & Appealshttp://www.gov.hk/en/residents/taxes/taxfiling/object/objections.htm

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

    It is Downloadable Form

  • Payment of Tax in Dispute & Interest on Tax Held Overhttp://www.gov.hk/en/residents/taxes/taxfiling/object/disputepayment.htm

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

  • Holding-over of Provisional Taxhttp://www.gov.hk/en/residents/taxes/taxfiling/object/provisional.htm

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

    It is Downloadable Form

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Last review date: May 2013