Taxes & Duties
Taxes & Duties
I Want To
- Login eTAX Account to view Tax Position and Messageshttp://www.gov.hk/en/apps/irdetaxlogin.htm
- Open eTAX Account OR Complete eTAX Account Registration Processhttp://www.gov.hk/en/apps/irdetax.htm
- 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, Stamp Duty and Hotel Accommodation Tax, Purchase Tax Reserve Certificates (TRCs) by Electronic Payment Methodshttp://www.gov.hk/en/residents/taxes/taxfiling/payment/telephonepayment.htm
Tax Return Filing, Enquiry & Payment
Fluid Grids
Types of Tax Return
http://www.gov.hk/en/residents/taxes/taxfiling/filing/types/index.htmYou 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
http://www.gov.hk/en/residents/taxes/taxfiling/filing/completion.htmFind 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
http://www.gov.hk/en/residents/taxes/taxfiling/filing/e_supplement.htmFind 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
https://www.ird.gov.hk/eng/faq/ctr.htm#a5Find out how to make supplements to or rectify errors in paper tax returns already submitted.
Tax Rates of Salaries Tax & Personal Assessment
http://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htmCheck 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
http://www.gov.hk/en/residents/taxes/taxfiling/taxrates/profitsrates.htmFind out the profits tax rates applicable to different years of assessment here.
Tax Rates of Property Tax
http://www.gov.hk/en/residents/taxes/taxfiling/taxrates/propertyrates.htmYou can find the property tax rates applicable to different years of assessment here.
Basic & Other Allowances
http://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/index.htmCheck 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.
Deductions
http://www.gov.hk/en/residents/taxes/salaries/allowances/deductions/index.htmCheck out the types of deductions that you might be eligible for under salaries tax and personal assessment.
Payment by Telephone, Internet or Bank ATM
http://www.gov.hk/en/residents/taxes/taxfiling/payment/telephonepayment.htmYou can settle your tax, business registration fee, stamp duty payment, hotel accommodation tax and purchase Tax Reserve Certificates electronically via the Internet, by phone or ATM. You can find out more about these methods.
Payment by Post
http://www.gov.hk/en/residents/taxes/taxfiling/payment/postpayment.htmFind out more about settling your tax, business registration fee, stamp duty payment, hotel accommodation tax, and purchasing Tax Reserve Certificates by post. You can also download forms here.
Payment in Person
http://www.gov.hk/en/residents/taxes/taxfiling/payment/personpayment.htmCheck out the ways to settle your tax, business registration fee, stamp duty payment and hotel accommodation tax in person.
Payment from Overseas
http://www.gov.hk/en/residents/taxes/taxfiling/payment/overseaspayment.htmYou can settle your tax payment from overseas. Learn more about the different methods of payment.
Electronic Tax Reserve Certificates (TRCs) Scheme
https://www.ird.gov.hk/eng/tax/trc.htm#etrcFind out what purchase methods the Electronic TRCs Scheme offers to help you save for tax payment.
Consequences of Not Paying Tax On Time
http://www.gov.hk/en/residents/taxes/taxfiling/consequences/consequencenotpaytax.htmTax 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
http://www.gov.hk/en/residents/taxes/taxfiling/consequences/recovertax.htmThe 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
http://www.gov.hk/en/residents/taxes/taxfiling/consequences/applicationip.htmTaxpayers 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.
Objections & Appeals
http://www.gov.hk/en/residents/taxes/taxfiling/object/objections.htmFind 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
http://www.gov.hk/en/residents/taxes/taxfiling/object/disputepayment.htmCheck out the information about the payment of tax in dispute and interest on tax held-over.
Holding-over of Provisional Tax
http://www.gov.hk/en/residents/taxes/taxfiling/object/provisional.htmFind everything you need to know about holding-over of provisional tax. You can download a form here.