薪俸稅及個人入息課稅 「稅務易」 利得稅 物業稅 提交報稅表、查詢及繳稅 印花稅 應課稅品 汽車首次登記稅 你可透過此網頁獲得有關報税表類別及通常發出報税表日期的資料，以及索取報税表複本的方法。 你可在此了解如何填寫及提交個別人士報税表、物業 ...

你可從應課税入息中扣除強制性公積金計劃或認可職業退休計劃的部分供款。本文介紹此兩種供款的可扣除金額，以及僱員和自僱人士在不同情況下可申請的扣除金金額。 強制性公積金計劃（簡稱「強積金計劃」） 根據《税務條例》，你可扣除強積金計劃的 ...

A married couple who receive employment income are assessed under salaries tax as separate individuals. However, they may elect to be jointly assessed if the election can reduce their overall tax ...

Some of the contributions that you make to a mandatory provident fund (MPF) scheme or a recognised occupational retirement (ROR) scheme can be deducted from your assessable income. Here you learn ...

Taxpayers can claim deductions for home loan interest (HLI) under salaries tax and personal assessment. This article covers eligibility for deductions, scenarios under which you can make a claim, how ...

The Inland Revenue and MPF Schemes Legislation (Tax Deductions for Annuity Premiums and MPF Voluntary Contributions) (Amendment) Ordinance 2019 was enacted on 29 March 2019. The amendment ordinance ...

Automatic extension of 1 month for filing. Pre-filling of data # including income amount details* and the tax deduction records saved under the e-service of 'Records for pre-filling deduction claims ...

You may claim deductions for expenses of self-education provided that the prescribed conditions are satisfied. This page will tell you what types of expenses you can claim, the prescribed course of ...

《2019年税務及強積金計劃法例（關於年金保費及強積金自願性供款的税務扣除）（修訂）條例》在2019年3月29日刊憲成為法例。此修訂條例落實就繳付合資格年金保費和作出可扣税強積金自願性供款的納税人提供薪俸税和個人入息課税的税務扣除。此項税務扣除 ...

Hong Kong residents can elect for personal assessment if they are eligible for it and it may reduce their tax liabilities. Here you can find out whether you are eligible, how to elect for personal ...

如你獲僱主提供居所，居所「租值」將會包括在你的應予評税的入息內，以計算應繳的薪俸税税款。本文介紹居所「租值」的計算方式、在特別情況下的處理方法、須保留的證明文件，以及查詢更多相關資料的方法。 僱主提供的居所或房屋福利 税務局的評税 ...

如果你有應課利得税及／或物業税的入息，那麼個人入息課税可能為你提供税項寬減。本文介紹申請個人入息課税的資格、申請是否可減輕你應繳的税款、已婚人士的處理方式、計算你應繳個人入息課税税款的網上支援，以及索取更多相關資料的途徑。 甚麼是 ...