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Property Tax. Property Owner's Tax Obligations. Learn more about your tax obligations as an owner of a property in Hong Kong. Reporting Rental Income. Here you can learn more about completion and filing of tax returns for solely owned property, property jointly owned or co-owned by individuals, and corporations and bodies of persons.
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. The net assessable value is computed as follows: The following links provide you with more information on computing property tax.
GovHK 香港政府一站通：物業稅. 主頁. 本港居民. 稅務及應課稅品. 物業稅. 稅務及應課稅品. 物業稅. 業主的稅務責任. 你可透過此網頁了解業主的稅務責任。 申報租金收入. 你可在此了解如何填寫及提交物業稅報稅表，包括由個別人士全權擁有、由個別人士聯權或分權擁有，及法團與團體擁有的物業。 出租收入. 此網頁說明申報出租收入的詳情，包括出租收入的定義及申報租約頂手費的資料。 租金收入的稅項扣除. 你可在此了解更多關於物業稅的稅項扣除，包括業主繳付的差餉、不能追回的租金，以及修葺及支出的標準免稅額。 選擇個人入息課稅是否減少稅款. 通過此網頁，你可了解更多關於個人入息課稅的資料，以及如何減少所須繳付的物業稅。 填寫及提交報稅表. 此網頁提供有關填寫物業稅及提交報稅表的資料。 稅率.
2021/22 Property Tax 30,960 2022/23 Provisional Property Tax 41,280 Total tax payable 72,240 Calculation of Provisional Property Tax for 2022/23 is based on the NAV for 2021/22, but grossed up to 12 months, as follows : $ Estimated NAV ($206,400 x 12 /
Time limit for filing. Request for a duplicate return. Filing of paper return. Electronic Filing of BIR57 (Internet Filing) Common questions and answers. Completion of Property Tax return. (1) BIR57. Property Tax Return BIR57 is used for reporting income from property jointly owned or co-owned by an individual with other person (s).
GovHK 香港政府一站通：物业税. 主页. 本港居民. 税务及应课税品. 物业税. 税务及应课税品. 物业税. 业主的税务责任. 你可透过此网页了解业主的税务责任。 申报租金收入. 你可在此了解如何填写及提交物业税报税表，包括由个别人士全权拥有、由个别人士联权或分权拥有，及法团与团体拥有的物业。 出租收入. 此网页说明申报出租收入的详情，包括出租收入的定义及申报租约顶手费的资料。 租金收入的税项扣除. 你可在此了解更多关于物业税的税项扣除，包括业主缴付的差饷、不能追回的租金，以及修葺及支出的标准免税额。 选择个人入息课税是否减少税款. 通过此网页，你可了解更多关于个人入息课税的资料，以及如何减少所须缴付的物业税。 填写及提交报税表. 此网页提供有关填写物业税及提交报税表的资料。 税率.
Property Tax - What you need to know as a Property Owner. What are my tax obligations as a property owner. Which tax return is for reporting rental income and how to complete. How Property Tax is computed. What is rental income. What deductions can I claim. Can I pay less tax by electing Personal Assessment.
Property Tax adopts the territorial principle and is levied on properties located in Hong Kong. As a result, the fact that whether the owners’ residency and nationality of a foreign country is irrelevant to exemption from this tax. Basis of Deductions. Maximum of 20% deduction on annual rental income.
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. 第二期税款. 如何申請暫緩繳交暫繳税. 只要符合下列任何一個情況，你可在不遲於税款到期前的28日；或暫繳税通知書發出日期後14天內（以較後者為準），以書面申請暫緩繳交暫繳物業税。 暫繳税課税年度的應評税值是少於或可能少於.
Property Tax. Under section 5 (1) of the Inland Revenue Ordinance, Property Tax is charged on the owners of land and/or buildings in Hong Kong who let out their properties in return for rental income and/or other charges.
