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Hong Kong Social Insurance - Mandatory Provident Fund Schemes Ordinance The Mandatory Provident Fund Schemes Ordinance was enacted in 1995 and launched in 2000. The Hong Kong empl...
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Frequently Asked Questions Regarding the Recently Imposed Special Stamp Duty in Hong Kong 1 When will the proposed SSD be effective? 2 Under what circumstances, will SSD be pay...
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Scope of Charge to Hong Kong Property Tax Section 5 of the Hong Kong Inland Revenue Ordinance (“IRO”) levies property tax on the property owner in respect of the rental income o...
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Types of Property Tax Return Property held by an individual If you are the individual sole property owner, you should report your rental income in your Tax Return – Individuals....
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Illustration of Computation of Property Tax and Application for Holdover of Provisional Property Tax 1. Illustration of Computation of Property Tax Example: Rental income for 1...
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Properties for Owner’s Business Use If the income from property chargeable to Property Tax is included in the taxpayer’s assessable profits for Profits Tax purposes (e.g. rental...
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Introduction to Hong Kong Salaries Tax General Salaries Tax is chargeable on most but not all of the income from employment, offices and pension arising in or derived from Hong K...
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Hong Kong Salaries Tax – Chargeable Income According to Section 8(1) of the Hong Kong Inland Revenue Ordinance, salaries tax is imposed on all income arising in or derived from H...
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Hong Kong Salaries Tax – Child Allowance As a Hong Kong taxpayer, you may claim child allowance if, during a year of assessment, you maintain an unmarried child who was below 18,...
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Hong Kong Salaries Tax – Tax Clearance on Leaving Hong Kong Employee Section 51(7) of the Hong Kong Inland Revenue Ordinance (“IRO”) states that a person chargeable to tax mus...
