搜尋結果
居所貸款利息基本扣除. 申索居所貸款利息基本扣除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 ...
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 ...
Taxpayers can claim deductions for home loan interest (HLI) under salaries tax and personal assessment. This article covers eligibility for deductions, scenarios under which you can make a claim, how deductions are allowed to married couples, the time limit on revoking your claim, and the type of supporting documents you need to keep.
Deduction for mortgage interests can only be claimed under Personal Assessment (PA), and the maximum amount deductible cannot exceed the “net assessable value” (NAV). If you do not ordinarily reside in Hong Kong, probably you are not eligible to make an election for PA.
Increasing ceiling amount for home loan interest and domestic rent Tax Concessions for Intellectual Property Income – Patent Box Regime Onshore Gain on Disposal of Equity Interests – Tax Certainty Enhancement Scheme Foreign-sourced Income Exemption
申索居所贷款利息基本扣除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； 该住宅在有关课税年度内是全部或部分用作你的居住地方 (如住宅只是部份用作你的居住地方，所获扣除的居所贷款利息须作适当的扣减)； 你在有关课税年度内所缴付的居所贷款利息的有关贷款，是用以购买该住宅； 该贷款是以该住宅或任何其他香港财产的按揭或押记作为保证；以及. 贷款者是《税务条例》第26E（9）条所订明的机构，即： (a) 政府； (b) 财务机构； (c) 注册的储蓄互助社； (d) 领有牌照的放债人； (e) 香港房屋协会； (f) 你的雇主；或.
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
Under Section 26E (2) of the Inland Revenue Ordinance, if you are the registered sole owner of a dwelling, you can get deductions of Home Loan Interest paid on the mortgage of your home. The maximum amount of deduction for each year is $100,000 from the year of assessment 2017/18 onwards.
Home loan interest deduction is a 'concessionary deduction', which means the loan interest paid, together with any other deductions as applicable, will be deducted from a person's assessable income under salaries tax, or from his total income under personal
How can I claim the deduction for home loan interest in Hong Kong? A: You can claim a deduction for home loan interest by completing Part 8.1 and 8.3 of your tax return (BIR60) for the relevant year of assessment.
