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  • Property Tax | Community Legal Information Centre (CLIC)
    III Property Tax Under section 5 (1) of the Inland Revenue Ordinance, Property Tax is charged on the owners of land and or buildings in Hong Kong who let out their properties in return for rental income and or other charges This tax is payable by the owner (s) at the standard rate (15% for the year of assessment 2008 09 onwards) for the relevant year of assessment on the net assessable value
  • 7. What is a “lease premium”? Should it be included in the . . . - CLIC
    7 What is a “lease premium”? Should it be included in the assessable value for Property Tax? A lease premium is a non-refundable lump sum payment made by the tenant to the owner upon the signing of the tenancy agreement (e g a consent fee payable to the owner for accepting the transfer of tenancy from the “old tenant” to the “new tenant”) It is part of the consideration money
  • 1. How should taxpayers report their rental income for Property Tax . . .
    1 How should taxpayers report their rental income for Property Tax assessment to the Inland Revenue Department? Rental income from a solely-owned property should be declared in the owner's Tax Return – Individuals (B I R 60), which is the same form used for reporting salary or profit of individual persons Rental income from a jointly-owned or co-owned property can be declared by any owner
  • 4. How is Property Tax calculated? - CLIC
    4 How is Property Tax calculated? Property Tax is computed at the standard rate of 15% (from 2008 2009 assessment year onwards) on the “net assessable value” of the property A “Net Assessable Value” is computed as follows:-
  • 物業稅 | Community Legal Information Centre (CLIC)
    III 物業稅 根據《稅務條例》 第5 (1)條，業主如將他們在香港的土地或建築物出租以換取租金及 或其他收入，便須繳交物業稅。相關課稅年度的物業稅按有關物業的 應評稅淨值，以 標準稅率 計算（自 2008 09課稅年度起，稅率為15%）。 物業的應評稅淨值，是將有關收入扣除業主支付的差餉後得出之
  • b) Rent-free periods | Community Legal Information Centre (CLIC)
    b) Rent-free periods There is no mandatory rent-free period prescribed by the law Whether there is a rent-free period and the duration of the rent-free period depends on the agreement of the landlord and the tenant In practice, rent-free period in Hong Kong can range from a couple of days to 2–3 months
  • 4. 我需要为出租物业缴交管理费和其他支出，这些支出能否扣税？在填报租金收入时，我应否扣除上述支出后才填报余额？
    首页 » 主题 » 税务 » 物业税 » A 有关物业税之评税值及可扣减项目的更多资料 » 4 我需要为出租物业缴交管理费和其他支出，这些支出能否扣税？在填报租金收入时，我应否扣除上述支出后才填报余额？
  • 6. If the tenant fails to pay rent, can I report the uncollected rent . . .
    Home » Topics » Taxation » Property Tax » A More information about assessable value and deductions » 6 If the tenant fails to pay rent, can I report the uncollected rent and claim deductions in Property Tax?


















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