搜尋結果
2024年5月31日 · 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 deductions are allowed to married couples, the time limit on revoking your claim, and the type of supporting documents you need to keep.
What is the tax treatment in relation to home loan interest deduction? Decision As Mr A's income is below his personal allowance, he is exempt from tax even without taking into account the deduction of home loan interest.
became effective on 1 March 2019, aligns the tax treatment of financial instruments with their accounting treatment. The main provisions are as follows: (a) Section 18G provides for the interpretation of terms used. (b) Section 18H provides for the alignment of
2023 Policy Address – Tax-related Policy Measures (on Individuals) Increasing ceiling amount for home loan interest and domestic rent Onshore Gain on Disposal of Equity Interests – Tax Certainty Enhancement Scheme
The provisions relating to the tax treatment of interest expense are: S33(1) – general deductibility of expenses S33(1) (a) – specific deductibility of interest expense
可隨時提取備用現金，不設固定還款期，並享首3個月2.90%優惠利率（實際年利率為2.92%[@loans-introrate]）
What is the maximum amount of tax deduction under Home Loan Interest? Under Section 26E (2) and Schedule 3D of the Inland Revenue Ordinance, if you are the sole owner of a dwelling, you can get deductions of HLI paid on the mortgage of your home. The maximum amount of deduction for each year is $100,000.
