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1. www.gov.hk › tc › residentsGovHK 香港政府一站通：物業稅

   www.gov.hk › tc › residents

   • 網頁紀錄

   繳稅辦法. 你可使用互聯網、電話、銀行自動櫃員機、郵寄或親臨繳付稅款。 此網頁提供各項付款辦法的詳情。 不依時繳稅的後果. 納稅人須按評稅通知書內所指明的日期或之前繳付稅款。 此網頁提供不依時繳稅後果的資料。 反對評稅及緩繳暫繳稅. 納稅人有權對評稅提出反對及上訴，你可在此了解有關資料。 本頁內容對你有幫助嗎？ 覆檢日期：2023年8月. 我想. 登入「稅務易」帳戶、檢視稅務狀況及信息. 開立「稅務易」帳戶或完成「稅務易」帳戶登記程序. 計算薪俸稅及個人入息課稅 http://www.gov.hk/tc/residents/taxes/etax/services/tax_computation.htm.

   • 租金收入的稅項扣除

     申報租金收入時，你可申索的扣除，包括業主繳付的差餉、不 ...

   • 業主的稅務責任

     如你因出租本港的物業而收取租金，就須要履行業主的税務責 ...

   • Property Tax

     Learn more about how to compute property tax and ...

   • 简体中文

     请注意: 此表格并非用作处理查询或投诉，如需协助，请致电 ...

   • 反對評稅及緩繳暫繳稅

     你可在此了解對評税提出反對及上訴的資料，以及下載申請表 ...

   • 繳稅辦法

     使用電話、互聯網或銀行自動櫃員機付款 你可使用互聯網、電 ...

   • 填寫及提交報稅表

     你可從本文了解如何填寫及提交個別人士報税表、物業税報税 ...

2. www.gov.hk › en › residentsGovHK: Property Tax - 香港政府一站通簡

   www.gov.hk › en › residents

   • 網頁紀錄

   Learn more about how to compute property tax and provisional property tax here. You can also find examples for calculating property tax and provisional tax, and download a form for holdover of provisional tax.

3. www.gov.hk › en › residentsGovHK: How Property Tax is Computed - 香港政府一站通簡

   www.gov.hk › en › residents

   • 網頁紀錄

   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.

4. www.ird.gov.hk › eng › pdfA guide to Property Tax (1) - Inland Revenue Department

   www.ird.gov.hk › eng › pdf

   A guide to Property Tax (1) The charge to Property Tax Reporting rental income in tax returns. Foreword. If you are a sole owner, joint owner or owner in common of a property, PAM 54(e) “A guide to Property Tax (1)” and PAM 55(e) “A guide to Property Tax (2)” will help answer some of the questions that you may have concerning Property Tax.

   • 檔案大小: 302KB

   • 頁面計數: 8

5. www.ird.gov.hk › eng › taxProperty Tax - What you need to know as a Property Owner

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   How Property Tax is computed. What is rental income. What deductions can I claim. Can I pay less tax by electing Personal Assessment. Is there any relief if the property is for owner's business use. What should I do if I disagree with the tax assessment. What is the tax implication on individual owners of a building if the common areas are let out.

6. www.ird.gov.hk › eng › faqFAQ on Completion of Property Tax Returns - Inland Revenue ...

   www.ird.gov.hk › eng › faq

   • 網頁紀錄

   Introduction. The following questions and answers will help joint owners, owners in common and owners other than individuals in the completion of their Property Tax Returns. General Issues. Who should complete the Return. How to handle change of ownership. How to report letting income. How to claim deductible expenses/allowances.

7. acaccountinghk.com › individual-tax › property-tax【物業稅計算】出租物業如何計稅？有咩可扣稅？業主報稅功略 - ...

   acaccountinghk.com › individual-tax › property-tax

   • 網頁紀錄

   物業稅的稅率是應評稅淨值的 15%。 所謂全年應評稅淨值，是指每年課稅年度 (1/4 – 31/3) 的淨出租收入，扣除了差餉、不能追回的租金及修葺費等事項。 修葺費因物業狀況而異，稅局為簡化計算手續，會自動在業主的淨租金收入中劃一扣減 20%，作為修葺和支出的標準免稅額。 該 20% 包括了所有因放租而衍生的雜費支出，業主無須向稅局提供相關實際支出證明。 假如租客有拖欠租金，業主在報物業稅時，需要計算被拖欠的租金收入，如確定無法追回租金，可申請將租金收入中扣除。 物業維修費可以按實際支出扣減嗎？ 不可以，稅務局只接受劃一總收入 20% 計算 (詳情可看以上例子)，就算實際支出比 20% 扣減大，都只能按 20% 扣減的準則去計算。 物業稅計算例子.