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Taxes & Duties

Taxes & Duties

Profits Tax

Fluid Grids

Tax Obligations of the Self-Employed

Here you can learn more about the definition of the self-employed and their tax obligations.

Which Tax Return is for Reporting Your Business Profit or Loss and How to Report

You should report your business profit or loss by different tax returns depending on whether your business is sole proprietorship or partnership. Learn how to complete and report your business profit or loss.

How Profits Tax is Computed

Persons carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits. Learn more about how to compute profit tax here.

Can You Pay Less Tax by Electing Personal Assessment

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

Tax Return Filing

Everything you need to know to complete and file tax returns for self-employed persons.

Tax Rates

You can get information here about profits tax rates.

Tax Payment Methods

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

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.

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

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

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Last revision date: May 2025