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Hong Kong Salaries Tax – Home Loan Interest Section 26E of the Inland Revenue Ordinance states that the interest paid on loan for purchase of residence is tax deductible. All of ...
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Hong Kong Salaries Tax – Married Person’s Allowance A married person may claim the married person’s allowance if his / her spouse does not have taxable salary income and has no...
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Hong Kong Salaries Tax – Pension Under Section 8(1) of the Hong Kong Inland Revenue Ordinance (“HK IRO”), pension arising in Hong Kong is chargeable to salaries tax. No defini...
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Hong Kong Salaries Tax – Place of Residence Provided to an Employee Hong Kong Salaries Tax – Place of Residence Provided to an Employee If an Assessor of the Inland Revenue Dep...
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Hong Kong Salaries Tax – Retirement Benefit A recognized retirement scheme means: - a Mandatory Provident Fund scheme (“MPF scheme”) - a recognized occupational retirement sc...
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Hong Kong Salaries Tax – Self-Education Expenses Section 12(1)(e) of Hong Kong Inland Revenue Ordinance states that a person can get a deduction for Self-Education Expenses. In b...
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Hong Kong Salaries Tax – Share-based Benefits Share Option Share option is the right to acquire shares within a period of time in the future. If your employer granted share opti...
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Hong Kong Salaries Tax – List of Taxable Emoluments Salaries Tax is charged for each year of assessment on individuals in respect of income arising in or derived from Hong Kong w...
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Hong Kong Salaries Tax – Personal Assessment What is Personal Assessment? Under the Hong Kong Inland Revenue Ordinance, there are 3 types of direct taxes, namely, Salaries Tax, ...
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Hong Kong Offshore Income Concept (Corporation and Individual) Profits Tax Generally, a Hong Kong company is liable to only one kind of tax, i.e. Profits Tax. There is no Value A...
