Taxes & Duties

Taxes & Duties

Property Tax

Fluid Grids

Property Owner's Tax Obligations

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

Reporting Rental Income

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.

Income from Property Letting

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

Deductions against Rental Income

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

Can You Pay Less Tax by Electing Personal Assessment

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

Tax Return Filing

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

Tax Rates

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

How Property Tax is Computed

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.

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 review date: August 2023