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 ...

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 ...

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 ...

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 ...

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 ...

When it comes to renting a domestic property, it is important to know your rights and responsibilities as a tenant. There are also things you should pay attention to when looking for a property and ...

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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 ...

《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 ...

在薪俸税下，已婚人士及其配偶是作为独立的个别人士分开评税。选择合并评税，可能会减少两人整体所须缴交的税款。本文介绍已婚人士及配偶分开评税或合并评税的分别、选择合并评税的 ...