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Learn more about how to compute property tax and provisional property tax here. You can also find examples for calculating property tax and provisional tax, and download a form for holdover of provisional tax.
Property tax is computed at the standard rate on the net assessable value of the property for the relevant year of assessment. A year of assessment runs from 1 April to 31 March of the following year.
繳稅辦法. 你可使用互聯網、電話、銀行自動櫃員機、郵寄或親臨繳付稅款。 此網頁提供各項付款辦法的詳情。 不依時繳稅的後果. 納稅人須按評稅通知書內所指明的日期或之前繳付稅款。 此網頁提供不依時繳稅後果的資料。 反對評稅及緩繳暫繳稅. 納稅人有權對評稅提出反對及上訴，你可在此了解有關資料。 本頁內容對你有幫助嗎？ 覆檢日期：2023年8月. 我想. 登入「稅務易」帳戶、檢視稅務狀況及信息. 開立「稅務易」帳戶或完成「稅務易」帳戶登記程序. 計算薪俸稅及個人入息課稅. 了解我可享有的免稅額. 以電子方式繳付稅款、商業登記費、印花稅或購買儲稅券.
A guide to Property Tax (1) The charge to Property Tax Reporting rental income in tax returns. Foreword. If you are a sole owner, joint owner or owner in common of a property, PAM 54(e) “A guide to Property Tax (1)” and PAM 55(e) “A guide to Property Tax (2)” will help answer some of the questions that you may have concerning Property Tax.
Property Tax Return BIR57 is used for reporting income from property jointly owned or co-owned by an individual with other person (s). "Other persons" include corporation and body of persons. A "Notes and Instructions" sheet is sent together with the tax return.
Common Questions and Answers on Completion of Property Tax Returns (BIR57 & BIR58) Introduction. The following questions and answers will help joint owners, owners in common and owners other than individuals in the completion of their Property Tax Returns.
The rates percentage charge for all non-domestic tenements is 5%. For domestic tenements, the rates percentage charge for those with rateable value of $550,000 or below is 5%. For domestic tenements with rateable value over $550,000, the rates percentage charge for the first to third quarters of 2024-25 is 5%.
Hong Kong property tax is charged on persons who are the owners of any land or buildings located in Hong Kong and who earn rental income from this land or those buildings.
2023/24年度物業税. 註：由於物業是在年中才開始出租，2024/25 年度的暫繳物業税是按 2023/24年度的應評税淨值計算，但會用以下辦法推算至12個月： 物業税評税通知書. 業主應收到一份由兩部分税款組成的評税通知書： 税款怎樣分兩期計算： 第一期税款.
Property Tax is payable annually by the owner (s) of an immovable property (i.e. home flat, apartment, land and/or building) in Hong Kong at the standard rate 15% from 2008/09 onwards by the year of assessment (starts on 1 April and ends with 31 March in the following year.
