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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. This tax is payable by the owner (s) at the standard rate (15% for the year of assessment 2008/09 onwards) for the relevant ...
納稅人如何就物業稅事項向稅務局申報租金收入？. 個人（全權）擁有物業 的業主應將租金收入申報在其個別人士報稅表（B.I.R.60）上 ，此報稅表與申報個人之受僱入息或生意利潤一樣。. 聯權或分權擁有物業 的租金收入可由任何一位業主申報在物業稅報稅表（B ...
我需要為出租物業繳交管理費和其他支出，這些支出能否扣稅？. 在填報租金收入時，我應否扣除上述支出後才填報餘額？. 就物業稅而言，只可要求扣減下列項目：. 差餉（只限業主同意並實際繳交者）；. 不能討回的租金（但如其後成功討回租金，便須於收款 ...
物業稅. 根據《稅務條例》 第5 (1)條，業主如將他們在香港的土地或建築物出租以換取租金及 / 或其他收入，便須繳交物業稅。. 相關課稅年度的物業稅按有關物業的 應評稅淨值，以 標準稅率 計算（自 2008/09課稅年度起，稅率為15%）。. 物業的應評稅淨值，是將 ...
You can file a notice of objection against the assessment under Salaries Tax, Property Tax for solely owned properties, and/or Profits Tax for sole proprietorship businesses through the eTAX account if you have already registered one. For more information on eTAX, please click here. It is acceptable to submit a notice of objection electronically.
How is Property Tax computed for 2022/23? Do I have to pay Provisional Property Tax for 2023/24? 2. My solely-owned property yielded a rental income of $30,000 per month until the tenant left on 31 May 2023. It was let again after 3 months' vacancy at a 1.
Stamp Duty. The Stamp Duty Ordinance (Cap. 117 of the Laws of Hong Kong) imposes duty/tax on certain types of documents. Although stamp duty bears the word “stamp”, it is totally irrelevant to postage stamps. In general, the payment of stamp duty enables some specified documents to be recognized and enforceable by the Hong Kong courts.
IV. Rates, Management Fees and other charges. A better drafted lease/tenancy agreement shall also deal with the issues as to whether the tenant shall be responsible for payment of management fees, rates, government rent or other charges (such as utilities and telecommunication services). In the absence of any express provision in dealing with ...
How is Property Tax computed for 2022/23? Do I have to pay Provisional Property Tax for 2023/24? 2. My solely-owned property yielded a rental income of $30,000 per month until the tenant left on 31 May 2023. It was let again after 3 months' vacancy at a 1.
How is Property Tax computed for 2022/23? Do I have to pay Provisional Property Tax for 2023/24? 2. My solely-owned property yielded a rental income of $30,000 per month until the tenant left on 31 May 2023. It was let again after 3 months' vacancy at a 1.
