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1. What's New
2. About Us
- Ordinances Administered
- Vision, Mission & Values
- Organisation Chart
- IRD Collections
- Performance Pledge
- Taxpayer's Charter
- Information for People of Diverse Race
- Consolidated Annual Open Data Plans (Spatial Data Plans included)
- Replies to Questions on Estimates of Expenditure
- Career Opportunities
3. Publications and Press Releases
- Advance Ruling Cases
- Annual Reports
- Departmental Interpretation and Practice Notes
- Board of Review Decisions
- Ordinances Administered
- Prosecution Cases
- Press Release for the latest 3 months
- Stamp Duty Statistics
4. Code on Access to Information
- List of Records by Category
- List of Information published or otherwise made available
- Legal Obligations and Restrictions
- Application for Access to Information
- Disclosure Log
5. Policies
- Official Secrecy Provisions
- Advance Ruling
- Double Taxation
- Penalty Policy
- Introduction
- Penalty Provisions
- Penalty Policy for Assessing Additional Tax under Section 82A
- Section 82A Penalty Policy for cases involving Field Audit & Investigation
- Section 82A Penalty Policy for Profits Tax Cases
- Section 82A Penalty Policy for Salaries Tax and Property Tax Cases
- Section 82A Penalty Policy for Personal Assessment Cases
- Consequence of Not Paying Tax on Time
- Recovering Tax in Default
- Statement of Policies and Practices in relation to Personal Data
- Facsimile Transmission of Information, Form and Documents
6. Tax Information - Individuals / Businesses
- 2024-25 Budget - Tax Measures
- Individuals
- Hot Topics
- Basic & Other Allowances
- Deductions
- Allowances, Deduction and Tax Rate Table (Salaries Tax / Personal Assessment)
- Corrections of errors / omissions in tax return after submission
- Tax Computation of Salaries Tax and Personal Assessment
- Public Forms (Salaries Tax and Personal Assessment)
- Completion and filing of your tax return (BIR60)
- Application for Full / Partial Exemption of Income or Claim for Tax Credit under Salaries Tax
- Objections and Appeals
- Holdover of Provisional Tax or Payment by Instalments Application Hotlines
- Employee (includes a Director and a Pensioner)
- Self-Employed (a sole proprietor or a partner of a partnership business)
- Property Owner
- Non-resident individual (rendering services in Hong Kong)
- Same-Sex Marriage
- Exemptions Relating to Feed-in Tariff Scheme
- New Requirements Relating to Double Taxation Relief – Transitional Arrangements for Salaries Tax
- Whether termination payment is taxable
- Chargeability to Profits Tax on Gain from Property Transactions
- Paying your tax
- Personal Assessment
- Joint Assessment vs Personal Assessment for Married Couple
- Objecting to assessments
- Holding over of provisional tax
- Penalty and compliance
- About to Leave Hong Kong
- As an Executor of a Deceased Taxpayer
- Notification of Change of Postal Address
- Notification of Chargeability
- Tax Rates for the latest 7 years
- Average Exchange Rates of Major Currencies for Salaries Tax purposes
- Average Exchange Rates of Major Currencies for Profits Tax purposes
- Frequently Asked Questions: Election for Personal Assessment
- Frequently Asked Questions: Allowances and Deductions
- Frequently Asked Questions: Returns
- Frequently Asked Questions: Others
- Businesses
- Tax Deductions for Leased Premises Reinstatement and Allowances for Buildings and Structures
- Tax Concessions for Intellectual Property Income – Patent Box Regime
- Onshore Gain on Disposal of Equity Interests – Tax Certainty Enhancement Scheme
- Foreign-sourced Income Exemption
- Tax Concessions for Family-owned Investment Holding Vehicles
- Profits Tax Treatment of Leases Where HKFRS 16 Applies
- Transfer Pricing Documentation – Master File and Local File
- Two-tiered Profits Tax Rates Regime
- Profits Tax
- Completion and Filing of Return
- When to File Tax Returns
- Completion of Profits Tax Returns, Supplementary Forms and Other Forms
- New Era of Profits Tax Filing - Electronic Filing of Profits Tax Return
- Profits Tax Return - Fair Value Accounting
- First Time Taxpayer
- Self-Employed (a sole proprietor or a partner of a partnership business)
- Employers
- Property Owner
- Non-resident Entertainer / Sportsman in Hong Kong
- Non-resident Persons (Other Than Individuals)
- Aircraft Lessor/Aircraft Leasing Manager (Updated)
- Ship Operator
- Business Registration
- Paying Your Tax
- Objections and Appeals
- Payment of Tax in Dispute and Interest on Tax Held-over
- Holding Over of Provisional Tax
- How to Apply for a Notice of No Objection to a Company / Limited Partnership Fund (LPF) Being Deregistered
- New Era of Profits Tax Filing - iXBRL Filing
- Record Keeping
- Notification of Change of Postal Address
- Notification of Chargeability
- Tax Rates for the Latest 7 Years
- Average Exchange Rates of Major Foreign Currencies for Profits Tax Purposes
- List of Qualifying Debt Instruments
- Designated / Approved Institutes under Section 16B and 16C of IRO
- Stock Exchanges and Major Financial Centres outside Hong Kong
- Frequently Asked Questions
- Public Forms : Profits Tax
- Pamphlets : Profits Tax
- Property Owners
- Employers
- Hot Topics
- Electronic Filing of Employer's Return
- E-Seminar for Employers
- Housing Benefits
- Employee assigned to work overseas or to work in Hong Kong
- Employee about to leave Hong Kong
- Employer's Obligations
- Keeping payroll records
- Reporting remuneration paid to an employee
- Meaning of "Employee"
- MPF schemes and Recognized Occupational Retirement schemes
- Completing and submitting your employer's return and notification forms
- How to obtain employer's return and notification forms
- How to complete and when to submit the employer's return
- Extension to submit annual employer's return
- Submission of employer's return and other IR56 notification forms in computerized format
- Electronic Filing of Employer's Return
- Supplements / Amendments to Form IR56s
- Employee's income
- Penalty on non-compliance
- Payments to local persons who are non-incorporated service providers
- Payments to non-resident employees and non-resident entertainers or sportsmen
- Payments to non-resident professionals
- Average exchange rates of major currencies for Salaries Tax purpose
- FAQ
- Advance Ruling
- 2023 Policy Address – Tax-related Policy Measures (on Individuals)
- Increasing ceiling amount for home loan interest and domestic rent
- Tax Concessions for Intellectual Property Income – Patent Box Regime
- Onshore Gain on Disposal of Equity Interests – Tax Certainty Enhancement Scheme
- Foreign-sourced Income Exemption
- Tax Concessions for Family-owned Investment Holding Vehicles
- Tax Deduction for Domestic Rent
- Tax Representatives' Corner
- Block Extension Letter
- Registration Procedures for Block Extension Scheme
- Forms for Applications for Block Extension
- Lodgement of Applications for Block Extension through the Internet
- Major Changes in 2023/24 Paper Profits Tax Return [BIR51, BIR52 & BIR54]
- Filing tips for 2023/24 Profits Tax Return [BIR51, BIR52 & BIR54]
- Special Points to Note
- Format specifications for Supporting Documents accompanying Profits Tax Return and Control List (IR1477)
- Printing Templates for Profits Tax Returns [BIR51 & BIR52]
- FAQ [BIR51 & BIR52]
- FAQ [BIR54]
- FAQ [Supplementary Form and Other Form]
- Average Exchange Rates of Major Foreign Currencies
- Rates of Depreciation
- Profits Tax Treatment of Leases Where HKFRS 16 Applies
- Profits Tax Return - Fair Value Accounting
- Annual meetings between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants
- Practising Registration of Hong Kong resident as Certified Tax Agent ("註冊稅務師") in the Mainland
- Deduction of Share-based Payments
- FAQ for Share-based Payment Transactions
- e-Seminars
- Double Taxation Relief and Exchange of Information Arrangements
- Announcements
- Policies: Double Taxation Relief
- Hong Kong Competent Authority
- Mutual Agreement Procedure
- Advance Pricing Arrangement
- Exchange of Information
- Automatic Exchange of Financial Account Information
- Country-by-Country Reporting
- Certificate of Resident Status
- Comprehensive Double Taxation Agreements
- Limited Double Taxation Agreements
- All Agreements (on country / region basis)
- Reciprocal Exemption under section 23B(4A)
- Publications
- Common Questions and Answers
- Notification of chargeability
- Business Registration
- Latest Arrangement for Counter Services of the Business Registration Office
- General
- Unique Business Identifier
- "Business" Required to be Registered and Application for Business Registration
- Internet Business
- One-stop Company and Business Registration
- Simultaneous Business Registration Applications on Registration of Limited Partnership Funds (“LPF”)
- Business Registration Certificates for 3 Years
- Renewal of Business Registration
- Valid Business Registration Certificate
- New Format of Business Registration Certificates, Branch Registration Certificates and Renewal Notices
- Display of Certificate
- Apart from Business Registration
- Notification of Change of Business Registration Particulars
- Cancellation of Business Registration
- Application for Business Registration Documents
- List of Current Charges
- Exemption from Registration or Payment
- Payment Methods
- Enquiries
- Business Registration Office Address & Office Hours
- Application for Concessionary Refund of Business Registration Fee
- Purpose of Business Register and Privacy of Personal Data
- Stamp Duty
- Ad valorem stamp duty (AVD)
- Buyer's Stamp Duty (BSD)
- Special Stamp Duty (SSD)
- Documents subject to Stamp Duty
- Method of Stamping
- e-Stamping Service
- Rates of Stamp Duty
- Persons Liable for Stamping
- Time Limit for Stamping Different Types of Documents
- Late Stamping and Omission to Stamp Documents
- Validity of Unstamped Documents
- Inadequate Consideration
- Adjudication
- Appeal Against Stamp Duty Assessment
- Stamp Duty on Residential Property Transactions
- Stamping of contract note for non-HKD listed products (such as RMB and USD)
- Exchange Rates for RMB and USD
- Stamp Duty Relief
- Electronic Registration of Stock Borrowing and Lending Agreement (SBLA)
- Approved standard versions of SBLA
- Refund of Stamp Duty
- Exclusion from Application of the Electronic Transactions Ordinance (Cap. 533)
- Profits Tax Liabilities on Property Dealing
- Stamp Office Interpretation and Practice Notes
- Stamp Procedures and Explanatory Notes
- Stamping Circulars
- e-Stamping Circulars
- Forms
- Enquiries
- Estate Duty
- Revenue (Abolition of Estate Duty) Ordinance 2005
- General
- Exemption
- Matrimonial Home Exemption
- Procedures to Obtain Estate Duty Clearance
- Certificate of Payment or Exemption
- Provisional Estate Duty Clearance Papers
- Issue of Assessment
- Appeal against Assessments
- Delay in Lodging Affidavit
- Small Estates
- Table of Rates
- Interest
- Marginal Relief
- Quick Succession Relief
- Penalty on Intermeddling
- Forms
- Enquiries
- Betting Duty
- Hotel Accommodation Tax
- CEPA - Requisition for copies of tax documents
- Charitable Donations and Tax-Exempt Charities
- Payment & Refund
- Tax Reserve Certificates
- The Electronic Tax Reserve Certificates (TRCs) Scheme
- Optional "Save-As-You-Earn Scheme" (SAYE) for Civil Servants
- Purchasing Tax Reserve Certificates
- The "Auto Tax Payment Service"
- Account Statement and Account Details Enquiry
- Refund
- Interest Rate Update and Interest Calculation
- Paper Tax Reserve Certificates (TRCs)
- TRCs for 'Conditional Standover Order'
- Forms
- Enquiries and Submissions
- FAQ
- Judgment Interest Rate
- Status of Tax Cases
- General Inspection
- Obtaining Duplicate Tax Return for Individuals
- Obtaining Duplicate Employer's Return
- Obtaining Duplicate Property Tax Return
- eTAX
- Electronic Submission of Information
- Submission of Employer's Return and other IR56 Notification Forms in Computerized Format
- e-Application for Preparation of IR56 Form(s) by Using Employer’s Self-developed Software
- Block Extension Scheme for Tax Representatives
- Information Security
- IRD Quiz Game
- e-TAX Video
10. Tender Notices
- eTAX
- e-Stamping of Property Document
- Ad valorem stamp duty (AVD)
- Buyer's Stamp Duty (BSD)
- Special Stamp Duty (SSD)
- One-stop Company and Business Registration and One-stop Notification of Change of Company Particulars
- Simultaneous Business Registration Applications on Registration of Limited Partnership Funds and Simultaneous Notification of Change of Limited Partnership Fund Particulars
- Application for Business Registration Through the Internet
- Application for Business Registration Documents
- Internet Business
- Exemption from payment of Business Registration fee and levy
- Returns
- Transfer Pricing Documentation - Master File and Local File
- Country-by-Country Reporting
- Two-tiered Profits Tax Rates Regime
- Salaries tax concessions for eligible carried interest
- Greater Bay Area Youth Employment Scheme - Tax Issues
- Chargeability to Profits Tax on Gain from Property Transactions
- Application for Holdover of Provisional Tax
- Eligibility to elect Personal Assessment
- Allowances and Deductions
- Payments and Refunds
- Tax Reserve Certificates
- e-Seminars
- Request for a Notice of No Objection (NNO) to a Company / Limited Partnership Fund (LPF) Being Deregistered
- Others
12. Contact Us
- Enquiries
- Complaints
- Suggestion Box
- Our Location and Business Hours
- E-mail Addresses
- Post Office Boxes of IRD
- Special Arrangement in times of Tropical Cyclones and Rainstorms
- Assistance to persons with disabilities in accessing IRD offices premises
13. Related Links
- Hong Kong e-Legislation
- Board of Review
- Update Your Address Record Online
- Telephone Directory of the Government of the HKSAR And Related Organizations
- Science in the Public Service
- Infomation Security
- Hong Kong Smart City Portal
- The Land Registry's Property Alert
- Improve Electoral System Ensure Patriots Administering Hong Kong
- National Security Education Day
- Legislative Control of Cannabidiol (CBD)
- Let Social Enterprises Bloom!
- You can stop corruption. Report Now!
- A Dummies Guide to Buying First-hand Residential Properties
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