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2024年10月8日 · 此專題文章由香港政府提供,介紹如何於網上查詢物業的指定差餉及地租帳目,包括帳目結餘及於該財政年度的應繳季度差餉及地租。
What are Rates? Rates are one of Hong Kong’s indirect taxed levied on properties. The revenue collected forms part of the Government’s general revenue. Rates are payable quarterly in advance.
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Rates are now part of general Government revenue and a source of funding for public services such as police, fire service, education, health and hygiene which everyone has access to in one way or another. If local services are poor, this may be reflected in the rents and hence the rateable value.
This calculator can estimate the amount of rates and/or Government rent assessed respectively under the Rating Ordinance (Cap. 116) and the Government Rent (Assessment and Collection) Ordinance (Cap. 515) payable for the latest 3 years of assessment.
Government rent is levied on property owners under their land leases from the Government and is chargeable whether or not the property is occupied. Depending on the type of land lease under which the property is held, Government rent charged on a property may be a fixed amount or may vary with changes in the rateable value of the property.
2024年10月8日 · Feature article by the Hong Kong Government about an online service that allows citizen to check for the rates and Government rent balance of a specific account of a property, including the outstanding balance and the quarterly rates and Government rent
差餉物業估價署. 差餉是就房產物業徵收的稅項,全港的物業均須評定應課差餉租值,作為釐定差餉的基礎。 地租則是土地承租人為土地契約所繳的租金;差餉物業估價署會向位於新九龍界限街以北及新界;於1985年5月27日或以後獲批土地契約的物業;或獲得在1985年5月27日或以後延期的不可續期契約的物業業主/物業使用人徵收地租。 地政總署會向位於九龍界限街以南和港島區,並於1985年5月27日之前獲批土地契約的物業徵收地稅。 有關地稅的資料, 請按此。 差餉和地租一年分 4 季預繳,每年差餉和地租的徵收率分別為應課差餉租值的 5% 及 3 %。 繳納人收到《徵收差餉及/或地租通知書》(即「差餉/地租單」)後,應在最後繳款日期前清繳有關款項,否則須付 5% 的附加費。