雅虎香港 搜尋

搜尋結果

1. 其他人也問了

   How much home loan interest can a couple claim?

   • Each of them claims basic allowance of $132,000 and a deduction for home loan interest paid of $80,000 (total home loan interest paid $160,000) in respect of a dwelling jointly owned by them. What is the tax treatment for the couple in relation to home loan interest deduction?

   IRD : Different Scenarios on Deduction of Home Loan Interest

   www.ird.gov.hk/eng/tax/ind_hli_scen.htm

   查看此問題的所有搜尋結果

   Can I deduct home loan interest if my income is below my allowance?

   • 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. In the circumstances, Mr A will not be treated as having been allowed the home loan interest deduction for the year in question ---- section 26E (5) (a). back to top

   IRD : Different Scenarios on Deduction of Home Loan Interest

   www.ird.gov.hk/eng/tax/ind_hli_scen.htm

   查看此問題的所有搜尋結果

   How much home loan interest is deductible?

   • The first home loan interest of $30,000 is deductible. As to the second home loan interest of $70,000, it is considered reasonable in the circumstances of this case to allow that part of the interest paid relating to the period from 1.7.2023 to 31.3.2024 only ---- sections 26E (3) (b) and 26E (4) (b).

   IRD : Different Scenarios on Deduction of Home Loan Interest

   www.ird.gov.hk/eng/tax/ind_hli_scen.htm

   查看此問題的所有搜尋結果

   Can a home loan interest be deducted under separate taxation?

   • In the circumstances, deduction of home loan interest will be allowed both to Mr and Mrs A under separate taxation and their net chargeable income will be arrived at as follows: Mr. Mrs. A deduction of $50,000 is allowed to Mr A and Mrs A respectively which is the maximum amount allowable in proportion to the number of joint tenants.

   IRD : Different Scenarios on Deduction of Home Loan Interest

   www.ird.gov.hk/eng/tax/ind_hli_scen.htm

   查看此問題的所有搜尋結果

2. www.gov.hk › salaries › allowancesGovHK 香港政府一站通：居所貸款利息扣除

   www.gov.hk › salaries › allowances

   • 網頁紀錄

   2024年5月2日 · 本港居民. 稅務及應課稅品. 薪俸稅及個人入息課稅. 免稅額及稅項扣除. 稅項扣除. 居所貸款利息扣除. 分享： 納税人可從應課薪俸税入息或個人入息課税入息中，扣除居所貸款利息。 以下介紹居所貸款利息扣除所須符合資格、可扣除居所貸款利息的情況、已婚人士可得的扣除、撤回申索的期限，以及所須保留的證明文件 。 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。 申索扣除居所貸款利息必須符合下述所有條件： 你是該住宅的業主（即唯一擁有人、聯權共有人或分權共有人），而有關物業的業權是以土地註冊處的註冊擁有人紀錄為準； 該住宅是根據《差餉條例》作個別評估應課差餉租值的單位，即該住宅必須在香港境內；

   • Deduction for Home Loan Interest

     Taxpayers can claim deductions for home loan interest ...

3. www.ird.gov.hk › eng › faqIRD : Tax Deduction for Home Loan Interest - Inland Revenue ...

   www.ird.gov.hk › eng › faq

   • 網頁紀錄

   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

4. 影片

   • 

     investopedia.com

     Calculating the Home Mortgage Interest Deduction (HMID)

     2008年12月31日

   • 

     6:05

     youtube.com

     Section 80EEA : Deduction of Housing Loan Interest | Home Loan Interest Deduction

     2022年10月1日

     觀看次數：2.3萬

   • 

     2:45

     youtube.com

     Section 80EEA: Deduction on Housing Loan Interest | Save Taxes From Home Loan Interest | Tax Saving

     2023年11月17日

     觀看次數：9696

   查看全部

5. www.ird.gov.hk › chi › tax稅務局 : 有關扣除居所貸款利息的不同情況 - Inland Revenue ...

   www.ird.gov.hk › chi › tax

   • 網頁紀錄

   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 ---- 以聯權共有人名義獲得按揭貸款，並全部用作聯權共有人的居住地方. 情況 6 ： 住宅由分權共有人擁有. 情況 7 ： 按揭貸款並非全部用於購買住宅. 情況 8 ： 住宅重新按揭 ---- 貸款全部作其他用途. 情況 9 ： 於有關年度內轉換住宅 ---- 有兩項按揭貸款. 情況 10 ： 兩項貸款有重疊期. 情況 11 ： 從受僱工作所得的入息超過個人免税額和居所貸款利息的總和.

6. www.ird.gov.hk › eng › taxIRD : Different Scenarios on Deduction of Home Loan Interest

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   Each of them claims basic allowance of $132,000 and a deduction for home loan interest paid of $80,000 (total home loan interest paid $160,000) in respect of a dwelling jointly owned by them. What is the tax treatment for the couple in relation to home loan interest deduction?

7. www.gov.hk › salaries › allowancesGovHK 香港政府一站通：居所贷款利息扣除簡

   www.gov.hk › salaries › allowances

   • 網頁紀錄

   2024年5月2日 · 居所贷款利息扣除. 薪俸税及个人入息课税. 居所贷款利息扣除. 分享： 纳税人可从应课薪俸税入息或个人入息课税入息中，扣除居所贷款利息。 以下介绍居所贷款利息扣除所须符合资格、可扣除居所贷款利息的情况、已婚人士可得的扣除、撤回申索的期限，以及所须保留的证明文件 。 所须符合资格. 你所缴付的居所贷款利息，可从应课薪俸税入息或个人入息课税入息总额中扣除。 按标准税率缴税的人士同样可以受惠。 申索扣除居所贷款利息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单位，即该住宅必须在香港境内；

8. etax13.ird.gov.hk › ird › loginGuide to Tax Return Individuals

   etax13.ird.gov.hk › ird › login

   • 網頁紀錄

   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.