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How is Property Tax computed for 2021/22? Rent for 9 months ($30,000 x 9) Less: Rates paid by owner. $ 270,000 12,000. Less: 20% allowance for repairs and outgoings. 258,000 51,600 Net assessable value (NAV)
Filing of Property Tax return. 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.
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.
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.
2024年4月2日 · 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 is payable annually by the owner (s) of an immovable property (i.e. home flat, apartment, land and/or building) in Hong Kong at the standard rate 15% from 2008/09 onwards by the year of assessment (starts on 1 April and ends with 31 March in the following year.
2014年8月14日 · Ownership. 2.1 Restrictions. Any legal entity, whether an individual, a corporation or otherwise, and whether local or overseas, can own or lease property in Hong Kong. The ownership structure should be considered in the context of tax or stamp duty implications – see further below. 2.2 Multi-Storey Buildings.
