Taxes & Duties

Taxes & Duties

Salaries Tax & Personal Assessment

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First Time Taxpayer

First Time Taxpayer

Find out what you need to know about your tax obligations as a first time taxpayer.

Salaries Tax

Employee Tax Obligations

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

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

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

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 exemption from Hong Kong taxation are discussed.

Completion and Filing of Return

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.

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.

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, Allowances 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.

Basic & Other 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.


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

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.

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 Certificates (TRCs) Scheme

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

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.

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.

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Last revision date: May 2024
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