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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.
所須符合資格. 你所繳付的居所貸款利息，可從應課薪俸税入息或個人入息課税入息總額中扣除。. 按標準税率繳税的人士同樣可以受惠。. 居所貸款利息基本扣除. 申索居所貸款利息基本扣除必須符合下述所有條件：. 你是該住宅的業主（即唯一擁有人、聯權 ...
有關扣除居所貸款利息的不同情況. 情況 1 ： 全權擁有的住宅在整個年度全部用作居住地方. 情況 2 ： 預售物業 ---- 於建築期支付的按揭貸款利息. 情況 3 ： 部分由業主自住及部分出租的住宅. 情況 4 ： 在有關年度內出售的住宅. 情況 5 ： 住宅由聯權共有人擁有 ...
Increasing ceiling amount for home loan interest and domestic rent Onshore Gain on Disposal of Equity Interests – Tax Certainty Enhancement Scheme Foreign-sourced Income Exemption (Updated) Tax Concessions for Family-owned Investment Holding
Home loan interest deduction is a 'concessionary deduction', which means the loan interest paid, together with any other deductions as applicable, will be deducted from a person's assessable income under salaries tax, or from his total income under personal
居所贷款利息基本扣除. 申索居所贷款利息基本扣除必须符合下述所有条件：. 你是该住宅的业主（即唯一拥有人、联权共有人或分权共有人），而有关物业的业权是以土地注册处的注册拥有人纪录为准；. 该住宅是根据《差饷条例》作个别评估应课差饷租值的 ...
Claim for Deduction for Home Loan Interest. (Part 8.2 for Internet filing) You may claim deduction of interest paid by you in respect of a loan obtained for the. purpose of acquiring a property in Hong Kong which was used by you as your place of. residence, provided that the loan was secured by a mortgage or charge and the lending.
