hk-salary-tax-sop-en

  • hk-salary-tax-sop-cn

  • SOP: Reporting Personal Salaries Tax (Hong Kong, 2025 Tax Season – Reporting 2024 Income)

  • Timeline of Key Actions and Deadlines (2025 Tax Season)

  • April 2025 – Employer’s Annual Tax Filing: By early April, your employer will receive an Employer’s Return (Form BIR56A) from the Inland Revenue Department (IRD) for the year ending March 31, 2025. The employer must report each employee’s remuneration for the year by completing Form IR56B (one per employee) and submit these along with the BIR56A cover form within 1 month (by end of April 2025) (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices). This is the annual employer’s filing obligation for salaries tax. Employers typically provide you a copy of the IR56B “Income Statement” that they submitted – review it for accuracy (name, HKID, income, MPF contributions, etc.) as it will be the basis of your tax return (A guide to filing tax returns). (Employees who left the company during the year are handled via a different process – see Employer Responsibilities below.)
  • Early May 2025 – Tax Return Issued to Employees: Around the first working day of May 2025, IRD will issue your individual Tax Return – Individuals (Form BIR60). The IRD generally sends out tax return forms on May 2 (since May 1 is a public holiday) (Inland Revenue Department issues tax returns for individuals (with photo)). If you have an eTAX online account, you may get an email alert; otherwise, a paper form will arrive at your postal address. Action: Check your mail in the first week of May. If you moved recently, ensure you had updated your address with IRD to receive the form. (If May 7-10 arrives and you still have no tax return but you believe you should have one, contact IRD to inquire.)
  • June 2025 – Tax Return Filing Deadline: You must complete and file your tax return within one month from the issue date. For example, if the returns are issued on May 2, 2025, the filing deadline for most employees will be June 3, 2025 (as June 2 would mark one month) (Inland Revenue Department issues tax returns for individuals (with photo)). Submit on or before this date. If you file a paper return, IRD must receive it by the deadline (not just postmarked by that date). If you file electronically via eTAX, you automatically get an extension of 1 month – pushing the deadline to around July 3, 2025 for online filers (Inland Revenue Department issues tax returns for individuals (with photo)) (GovHK: Filing of Tax Return – Individuals (BIR60)). (For reference, in the previous year IRD granted until June 3 for paper and July 3 for e-filers (Inland Revenue Department issues tax returns for individuals (with photo)).) Note: Taxpayers with sole proprietorship business income get a later deadline (normally 3 months, e.g. August 2 for paper, or one more month if e-file) (Inland Revenue Department issues tax returns for individuals (with photo)), but that typically doesn’t apply to salaried full-time employees. Penalty Warning: Failing to file by the deadline can result in hefty fines or prosecution (A guide for first time salaries tax taxpayers), so mark this date and plan to file early.
  • By July 31, 2025 – Notify IRD if No Return Received: If you do NOT receive a tax return form at all by mid-year and you had income in the 2024/25 year above the tax-free allowance (HK$132,000 for a single person), you are legally required to notify IRD of your chargeability in writing by July 31, 2025 (A guide for first time salaries tax taxpayers) (A guide for first time salaries tax taxpayers). This situation is uncommon for full-time employees (IRD usually issues returns automatically if your employer filed the IR56B). It may happen if, for example, you started very late in the year or your income was below the basic allowance (so IRD didn’t initially think a return was needed). If you find yourself in this situation, send a letter to IRD before July 31 with your personal details and income information to avoid penalties (A guide for first time salaries tax taxpayers). (Most employees will have received a return by May/June and thus won’t need to do this step. (A guide to filing tax returns) If your income was below the basic allowance and no return was issued, you are not required to notify IRD – see Start Date Considerations.)
  • Aug–Dec 2025 – IRD Issues Tax Assessment: After you submit your return, the IRD will review it. The IRD operates on an “assess first, audit later” basis, meaning they generally accept the return and issue you a Notice of Assessment indicating the tax calculated (Hong Kong SAR - Individual - Tax administration). You can expect to receive the assessment notice several weeks to a few months after filing (often in the second half of the year around September, though simple cases can be earlier) (A guide to filing tax returns). This Notice of Assessment shows your final Salaries Tax for 2024/25, any provisional tax for 2025/26 (see below), and the due dates for payment. Action: Check the assessment carefully. If any information is wrong or you disagree with the assessment (for example, an allowance you claimed was not granted), you have the right to lodge an objection within the period specified (usually one month from the issue of the notice).
  • January 2026 – First Tax Payment Due: Hong Kong salaries tax is typically paid in two installments (A guide to Salaries Tax (1)). The first installment will be due in early January 2026. By this date, you must pay the amount specified on your tax bill (often this first installment includes all of your final tax for 2024/25 plus 75% of your provisional tax for 2025/26 – roughly 75% of the total tax bill) (A guide to Salaries Tax (1)). For example, IRD often calculates 75% of the total tax to align with income earned up to December (A guide to Salaries Tax (1)). If you fail to pay the first installment by the due date, the second installment becomes immediately due as well (IRD will consider the entire amount in default) (GovHK: Consequences of Not Paying Tax On Time), and a 5% surcharge will be added (GovHK: Recovering Tax in Default). Action: Make sure to pay the first installment in full by the due date (usually early January, the exact date will be printed on the notice).
  • April 2026 – Second Tax Payment Due: The second installment (the remaining 25% of the tax, usually corresponding to the balance of provisional tax for 2025/26) will be due in April 2026 (A guide to Salaries Tax (1)). Pay this by the due date (typically early April). If you paid the first installment on time, only the second part remains. Missing the second installment deadline will incur a 5% surcharge on that outstanding amount (GovHK: Recovering Tax in Default). Additionally, if any tax remains unpaid 6 months after its due date, IRD may impose a further 10% surcharge on the unpaid amount plus prior surcharge (GovHK: Recovering Tax in Default), and take recovery actions. Action: Pay the second installment on time (or earlier, if you prefer to get it out of the way).
    (Summary of Deadlines) In short: File tax return by early June 2025 (or early July if e-filing), then Pay first installment by Jan 2026 and second installment by Apr 2026. Mark these dates to stay compliant.*

  • Employer and Employee Responsibilities

  • Employer’s Responsibilities

  • Annual Employer’s Return (Forms BIR56A & IR56B): The employer must file an Employer’s Return for each tax year by reporting the income of each employee to IRD. Every year on April 1 (first working day of April), the IRD issues a form BIR56A to the company (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices). The employer must complete this cover form and attach a Form IR56B for each employee who is employed as of March 31 of that year, then submit them to IRD within one month (by end of April) (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices). The IR56B form details your income (salary, bonuses, allowances, etc.) for the period April 1 to March 31. Which employees are included? Any employee who during the year earned above the basic allowance (HK$132,000) if single, or any married, part-time, or director-level employee regardless of amount must be included in the annual return (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices). In practice, this covers most full-time staff. The employer is expected to give you a copy of your IR56B or otherwise inform you of the reported income (A guide to filing tax returns). (If you do not receive a copy by early May, ask your HR for it, as you’ll need the figures for your own tax return.)
  • New Hire Notification (Form IR56E): When you start a new job, the employer is required to notify IRD of your commencement if you are likely to be liable for tax. This is done via Form IR56E (Notice of Commencement of Employment) which the employer must file within 3 months of your start date (Employer’s Return in Hong Kong: What You Need to Know). For example, if you joined on July 1, 2024, the employer should file IR56E by September 30, 2024. The IR56E provides IRD with your personal details (name, address, marital status, start date, salary, etc.) (A guide for first time salaries tax taxpayers). IRD uses this to create a tax file for you and will typically issue your first tax return within about 5 months if needed (A guide for first time salaries tax taxpayers). The employer should give you a copy of the IR56E for your records (A guide for first time salaries tax taxpayers). (If your salary is very low (below the basic allowance), the employer might use discretion on filing IR56E, but the safe practice is to file it for all full-time staff. Assume it has been done or ask HR to confirm.)
  • Employee Departure Notification (Forms IR56F & IR56G): If you cease employment or plan to leave Hong Kong, your employer has additional reporting duties:
    • IR56F (Cessation of Employment): If you resign, are terminated, or otherwise stop working (and are not leaving Hong Kong permanently), the employer must file Form IR56F no later than one month before your last day (Employer’s Return in Hong Kong: What You Need to Know). This form reports your income from April 1 of the current year up to your last date of employment. (If such a form was filed for you in 2024, you would not be included in the annual IR56B for that year.)
    • IR56G (Departure from Hong Kong): If you will leave Hong Kong for good (or for an extended period > 1 month, other than business trip), the employer must file Form IR56G at least one month before your departure date (Employer’s Return in Hong Kong: What You Need to Know). IR56G is similar to IR56F but also triggers a requirement for you to settle taxes before leaving. In fact, after filing IR56G, the employer is required to withhold all further payments to you (salary, bonus, etc.) from the date of filing until you get a “Letter of Release” from IRD (Employer’s Return in Hong Kong: What You Need to Know). You would need to promptly file your tax return and pay any tax due to obtain that release letter. (This is to prevent taxpayers from leaving with unpaid taxes.) If you are planning to leave Hong Kong, coordinate with HR well in advance.
  • Provide Forms/Information to Employee: The employer should furnish you copies of any tax forms filed on your behalf:
    • Copy of IR56E (new hire) – so you know a tax file was opened.
    • Copy of IR56B (annual income) – for your reference in completing your return.
    • Copy of IR56F or IR56G (if applicable) – to use when filing your final tax return for that employment.
      Ensure you receive these and keep them safe. The employer is also responsible for maintaining accurate payroll records (including income, MPF contributions, etc.) for at least 7 years, as required by law, and for answering any IRD inquiries about the filings.
  • Submission to IRD: The employer submits all IR56 forms to IRD either by paper or electronically (see Submission Methods section below for how/where these are submitted). They must meet the deadlines (within 1 month for annual returns (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices), within 3 months for IR56E (Employer’s Return in Hong Kong: What You Need to Know), etc.) or else the company may face penalties. These employer filings set the stage for your tax return – if the employer fails to file, you might not get a tax return on time, so it’s in both parties’ interest that this is done correctly.

  • Employee’s Responsibilities

  • Complete and File the Tax Return (BIR60): As an employee (taxpayer), your primary responsibility is to fill out your Tax Return – Individuals (Form BIR60) and submit it to IRD by the deadline each year. When you receive the BIR60 form (likely in May 2025), you need to declare all your income for the year of assessment 2024/25, even if some of it might be below allowances. For most full-time employees, this means reporting the income shown on your IR56B (and any IR56F if you changed jobs). You will also fill in any deductible expenses, claim allowances, etc., on the return. Sign the form and submit it on time (by early June, or early July if e-filed) (Inland Revenue Department issues tax returns for individuals (with photo)). (If you do not receive a tax return but you earned income above the basic allowance, refer to the notification requirement below.) Note: Even if you think you have no taxable income or owe no tax, if IRD sent you a return, you must complete and return it – it is a legal obligation (A guide to filing tax returns). Failing to file a return that was issued to you can result in penalties.
  • Declare All Sources of Income: Make sure you report all employment income and any other chargeable income for the tax year on your return:
    • Include salary, bonuses, commissions, awards, allowances (including housing or other benefits) from your job. These should all be reflected in your IR56B from your employer. It’s a good practice to cross-check that the amount you report matches the IR56B.
    • If you had multiple employers in 2024 (e.g. you switched jobs mid-year or had a side job), you must report income from all of them. Use the figures from each employer’s IR56B or IR56F. The BIR60 has sections to report additional employment income; you can attach the additional IR56 forms or a schedule if needed.
    • If you have other income (like rental income from property, or self-employed income), those must be reported in the appropriate sections of the return as well. (For purely full-time employees with no other income, these sections may not apply.)
    • Do not omit any income. IRD cross-checks the returns against employer submissions and other data – any unreported income may trigger an inquiry or penalty.
  • Notify IRD if No Return Was Received (When Required): If the filing season has begun but you did not receive a tax return form, consider why:
    • If your total income for the year (April 2024 – March 2025) was below the basic allowance (HK$132,000) and you are unmarried, IRD might not send you a return at all (because you would have no tax to pay) (A guide to filing tax returns). In this case, you are not required to file anything for that year. (Keep an eye out next year, as once your income exceeds the threshold or if you get married, you’ll enter the tax net.)
    • However, if you earned above the allowance or otherwise expect to have a tax liability and yet did not get a return by end of June, then legally you must notify IRD by July 31, 2025 that you are liable to tax (A guide for first time salaries tax taxpayers). This is done by writing to the IRD (or via online eTAX notification) with your personal details, the name & tax file number of your employer, and your income for the year up to March 31, 2025 (A guide for first time salaries tax taxpayers). After you do this, IRD will issue you the necessary tax return to complete (A guide for first time salaries tax taxpayers). (In practice, if your employer filed the IR56B and your income is above HK$132k, you should have gotten a return – so this step is a safety net.)
    • If you started working only in 2025 (no income in 2024 at all), or if your income was truly below allowance, then you wouldn’t be expected to file for 2024/25. But if in doubt, it’s safer to contact IRD and clarify rather than to assume you can skip a year.
  • Pay Tax Assessments by Due Dates: Filing the return is not the end – you must pay any tax due as per the Notice of Assessment. The assessment will normally include:
    • Final Tax for 2024/25: This is the actual tax on your 2024-2025 income after allowances and deductions.
    • Provisional Tax for 2025/26: This is an estimated tax for the following year (2025-2026), often equal to your current year tax (after adjustments) (Hong Kong SAR - Individual - Tax administration). It is essentially a pre-payment for next year to keep the government’s cash flow in sync.
      These amounts are summed on the notice, but split into two installments (see Tax Payment section below). It is your responsibility to pay by the deadlines (Jan 2026 and Apr 2026 typically). IRD will not automatically deduct from your salary (Hong Kong does not have PAYE system). Mark the payment dates and arrange payment through one of the methods provided (online, ATM, etc.). If you disagree with the assessment, you must still pay first and can then seek a correction or refund later; an objection lodged does not suspend the payment due unless you apply for holdover of provisional tax in time.
  • Maintain Personal Tax Records: Keep copies of all relevant documents:
    • Your IR56B slips (and IR56E, IR56F/G if applicable).
    • A copy of your completed tax return (make a photocopy or save the PDF if filed online).
    • Any receipts or proof for deductions you claimed (e.g. donation receipts, education expense receipts, etc.). You do not attach these to the return, but you should keep them for at least 6 years in case IRD requests verification (Hong Kong SAR - Individual - Tax administration). For example, if you claimed a deduction for self-education, keep the course fee receipt.
    • Correspondence with IRD, such as the Notice of Assessment, payment receipts, etc.
      Good record-keeping will help you answer any future queries and also make next year’s filing easier (as you can refer back to what you reported previously). IRD audits a fraction of returns each year (“audit later”), so having documentation ready is important.
  • Inform IRD of Changes: Although not a “form-filing” responsibility per se, note that if your personal circumstances change, you should inform IRD as it may affect your tax:
    • Change of address – inform IRD so your mail reaches you.
    • Change in marital status – this can affect your allowances or joint assessment option.
    • Having a child – you may be eligible for child allowance, but you need to claim it in the tax return (the child’s birth certificate details are required then).
    • If you plan to leave Hong Kong permanently – ideally inform IRD and file up to your departure (usually handled via IR56G by employer and final tax clearance as mentioned).
      Many of these will be handled when you file the next return, but address changes should be reported immediately (you can use Form IR1249 or simply update through eTAX).

  • Submission Methods and Relevant URLs

  • Submitting Employer Forms (IR56 series and BIR56A)

  • Paper Submission: Fill out the BIR56A and IR56B forms on paper (using the forms provided by IRD or downloaded from IRD’s website). The BIR56A must be signed by an authorized signatory of the company, and each IR56B must be signed as well (Employer’s Return in Hong Kong: What You Need to Know). Deliver or mail the forms to IRD’s Employers Return office. (Mailing address: G.P.O. Box 28827, Concorde Road Post Office, Hong Kong, as given on the BIR56A form). Ensure they arrive by the deadline. This traditional method is straightforward but requires manual completion of possibly many IR56B forms.
  • Mixed Media Submission: Complete BIR56A in hard copy (with signature), but submit the IR56B forms in soft copy (electronic file). IRD provides software (the IR56B Preparation Tool / IRD IR56B software) that allows employers to input employee data and generate an IR56B data file. This file can be saved on a CD, DVD, or USB drive. The employer then sends the storage media along with a signed Control List (a summary printout listing all employees, also signed by the authorized person) and the signed BIR56A (Employer’s Return in Hong Kong: What You Need to Know). The IRD will accept the CD/USB as the official IR56B submission. This method is useful for companies with many employees, to avoid filling dozens or hundreds of paper forms by hand. (Refer to IRD’s instructions on format; only the IRD’s software output or schema is accepted.)
  • Electronic Filing via eTAX: The IRD offers an online e-filing service for Employer’s Returns on the GovHK portal (Employer’s Return in Hong Kong: What You Need to Know). To use this, the company’s representative (often a director, manager or company secretary registered as the “eTAX account holder” for the business) logs into the eTAX system using a digital certificate or GovHK login. They can fill in the employer return information online or upload the IR56B data file through the portal. The authorized signer then digitally signs and submits the return through eTAX (Employer’s Return in Hong Kong: What You Need to Know). This is the fastest method and provides immediate acknowledgement. The eTAX Employer’s Return service can be accessed via the GovHK website.
    Relevant Links for Employers:
  • IRD’s guide on Employer’s Return e-Filing: GovHK Employer’s Return e-Filing Service (explains registration, requirements and provides login). (Employer’s Return in Hong Kong: What You Need to Know)
  • Download IR56 Forms and Software: IRD’s website section “Public Forms – Employers” provides downloadable PDF forms (IR56A, IR56B, etc.) and the IR56B software/tools.
  • “Fax-A-Form” Service: IRD also has a fax service to get standard forms like IR56B if needed (Employer’s Return in Hong Kong: What You Need to Know) (though online download is easier).
  • Submission Address: As noted on the forms, Employer’s Returns in paper form should be sent to “Inland Revenue Department, G.P.O. Box 28827, Hong Kong” or submitted via eTAX as above.

  • Submitting the Individual Tax Return (BIR60)

  • 1. Paper Form (Mail / In-Person): Fill out the paper BIR60 form that IRD mailed to you. You can type or hand-write (ensure clear block letters). Once completed, sign the declaration on page 1. If you have supplementary forms (for property income, etc.), attach them. Submission: You may send it by postal mail to IRD (the return envelope is usually provided – IRD’s address for individual returns is G.P.O. Box 132, Hong Kong) or you can drop it off at the IRD drop-in box. The drop boxes are located at IRD’s offices (e.g. 1/F lobby of Revenue Tower in Wan Chai). If mailing close to the deadline, take into account delivery time. It’s recommended to use registered mail for important documents. Keep a copy of everything you send. Note: The deadline is based on receipt by IRD, so mailing on the due date might be late – try to send at least a few days before deadline.
  • 2. Electronic Filing (eTAX via GovHK): Filing online is convenient and gives you extra time. To e-file, you need an eTAX account. You can register for eTAX through GovHK using your HKID and some personal data (if you haven’t before) – the registration can be done instantly online or via mail. Once you have an account, log in at the IRD’s eTAX portal (gov.hk/etax). Choose the service for “Filing Tax Return – Individuals”. The system will present an electronic form BIR60. It often comes pre-filled with some data IRD has (like your personal details, any employer income reported via IR56B if available by that time, etc.) (GovHK: Filing of Tax Return – Individuals (BIR60)). You can edit/enter the remaining information (income, deductions, allowances). The e-form has built-in calculators to compute your provisional tax and salaries tax automatically (GovHK: Filing of Tax Return – Individuals (BIR60)), which helps avoid arithmetic mistakes. After filling, you can review a summary and then submit online. You will digitally sign by confirming your password (or using your digital certificate or “iAM Smart” if applicable). Once submitted, you’ll get an on-screen acknowledgement and a reference number. Keep a copy of the submitted return (you can download a PDF). With e-filing, as noted, you get an automatic 1-month extension on the deadline (Inland Revenue Department issues tax returns for individuals (with photo)), so many employees choose this method for that reason alone. (For instance, instead of June 3, you have until July 3, 2025, to file if using eTAX.)
    Relevant Links for Individuals:
  • eTAX Login: GovHK eTAX Home – From here you can log in or register. Services include “File Tax Return – Individuals (BIR60)” once logged in.
  • Filing Procedure Guide: The IRD’s page “Completion and Filing of Tax Return – Individuals” (IRD : Completion and Filing of Tax Return - Individuals (BIR60)) provides guidance and an FAQ on how to fill in the tax return, whether on paper or online. GovHK also has a direct page for Filing Tax Return – Individuals (BIR60) with an overview of e-filing benefits (GovHK: Filing of Tax Return – Individuals (BIR60)).
  • Tax Calculator: IRD/GovHK provides a tax computation calculator to estimate your tax liability. (The eTAX form does this automatically, but paper filers can use the calculator to check their figures.)
  • Helpdesk: If you encounter issues with eTAX, you can call the IRD eTAX helpdesk or general enquiry hotline (often listed on the return form, e.g. 187 8022). IRD’s technical help can assist with e-filing problems.

  • Tax Payment Methods

  • Bank ATM / Phone / Internet Banking: You can pay taxes electronically using the PPS (Payment by Phone Service), ATM, or Internet Banking facilities of major banks (www.gov.hk). The tax bill will have a 13-digit “Shroff Account Number” which serves as the bill reference. For ATM: insert your card -> select “Bill Payment” -> “Inland Revenue Department” -> “Salaries Tax” and enter the Shroff Account Number and amount. For PPS: you can pay via phone by calling PPS and using IRD merchant code, or via the PPS website/app. For Internet banking: log in to your bank, find “Bill Payment” and choose IRD – Salaries Tax, then input the details. These methods are free and instantaneous. Keep the reference number/receipt from the transaction.
  • FPS (Faster Payment System): IRD has introduced FPS for tax payments. On your paper notice, there may be a QR code. You can use your mobile banking app’s FPS function to scan the QR code and it will set up the payment to IRD. Alternatively, some bank apps allow you to enter the FPS ID for IRD (found on IRD’s site) and your bill reference. FPS debit is instant and convenient, especially for those who prefer mobile payments. (Notes on Payment via Faster Payment System - IRD)
  • e-Cheque: An e-Cheque is a digital version of a cheque. You can issue an e-cheque through your bank’s e-cheque service, payable to “The Government of the HKSAR”. Then either submit it via the IRD’s e-Cheque portal or email it as instructed on IRD’s site (IRD : Payment Methods). IRD’s e-Cheque portal (reachable via GovHK’s payment page) lets you upload the e-cheque file along with the bill reference. Ensure you do this before the deadline (the “payment date” is when you submit the e-cheque, not when you create it).
  • By Post (Cheque): You can mail a physical cheque to IRD. Attach the bottom portion of your assessment notice (the payment voucher) to help IRD identify your payment. The cheque should be payable to “The Government of the Hong Kong Special Administrative Region” (or “The Government of the HKSAR”). Important: Write your tax bill reference (Shroff no.) and phone number on the back of the cheque. Do not postdate the cheque (IRD won’t hold it, they will treat postdated as invalid payment). Mail it early – if the cheque arrives after the deadline, it’s considered late. Mail to the address specified on the bill (usually “P.O. Box 29015, Gloucester Road Post Office, Hong Kong” for payments). If you want a receipt, tick the appropriate box on the payment voucher or request one.
  • In Person: You can pay in person by cash or cheque at:
    • Any Post Office (except mobile post offices). Take your payment voucher; P.O. will stamp it paid. Cash payments are accepted (up to a limit, large sums might need a cashier’s order if over HK$100,000).
    • The IRD Kowloon Office or designated Gov’t cash offices (though IRD no longer has a public payment counter at Revenue Tower for cash, they often direct to post offices).
    • Some convenience store chains (7-Eleven, Circle K, VanGO) accept tax payments if the amount is HK$5,000 or below (IRD : Payment Methods). They scan the barcode on your notice and you pay cash. This is useful for small tax bills.
      Always get a receipt if paying in person.
  • From Overseas: If you are not in Hong Kong, you can pay via an international bank draft (in HKD drawn on a HK bank) or via telegraphic transfer. For a bank transfer, IRD’s website provides bank account details for receiving payments from abroad (www.gov.hk). You’ll need to include your tax bill reference in the transfer remarks. Note that you should cover any bank fees so that IRD receives the full amount. Ideally, use e-cheque or credit card via a friend in HK if possible to avoid complications.
    Useful Payment Link: The GovHK page “Tax Payment Methods” consolidates all payment options – GovHK: Tax Payment Methods (www.gov.hk) (www.gov.hk). It provides details and links for internet/phone payment, post, in person, FPS, etc.

  • Employment Start Date Considerations

  • Employees who started on or before March 31, 2024 (Existing employees): If you were already employed by the company in the 2023/24 tax year, you should have been included in the employer’s last annual filing (IR56B for 2023/24). You likely would have received a tax return in May 2024 and filed it for the income of 2023/24 (perhaps including a portion of your 2024 salary if you started late in 2023). For the 2024/25 year, you are simply continuing the annual cycle: your employer will include your full-year income in the IR56B for 2024/25 (filed in April 2025) and you will receive a tax return in May 2025 to report your 2024/25 income. Procedurally, nothing special is needed beyond what’s described in this SOP – just be aware that since you filed last year, your 2024/25 provisional tax was likely already billed. For example, your 2023/24 assessment (issued in late 2024) would have charged you provisional tax for 2024/25, due in Jan/Apr 2025 (Hong Kong SAR - Individual - Tax administration). Those payments will be credited in your 2024/25 final assessment (Hong Kong SAR - Individual - Tax administration). In short, as an ongoing employee, continue to file returns each year and pay attention to the provisional tax prepayments. If you paid provisional tax in early 2025, remember to still file the 2025 return – IRD will automatically offset that provisional amount against what you owe for 2024/25.
  • Employees who started between April 1, 2024 and September 30, 2024 (Joined during the first half of the tax year): If you began working in the first half of the 2024/25 year, this job is your first source of income in Hong Kong for that year. Your employer should have filed an IR56E to notify IRD of your commencement within 3 months (A guide for first time salaries tax taxpayers). As a result, IRD would have set up a tax record for you, but IRD typically waits until the tax year is finished to issue the return (unless you started right in April and had no previous record – sometimes IRD might issue an initial return after a few months, but generally they align with the annual cycle). Come April 2025, your employer will include your income from your start date up to Mar 31, 2025 in the annual IR56B. What to expect: In early May 2025, IRD should issue you your first individual tax return (BIR60) to report your income for 2024/25. Follow the standard steps: file it by the deadline (June/July 2025). Since this is your first tax return, be prepared that the tax bill you receive (say in late 2025) will include a provisional tax for 2025/26 as well – meaning you’ll pay the tax for 2024/25 plus an advance for 2025/26 in Jan/Apr 2026. This often feels like paying double, but it’s just the way the system brings you into the cycle (see Tax Payment section and tips). If for some reason IRD does not send you a return by June 2025, do consider your situation: if your income from joining date to March 2025 exceeds HK$132k (and you’re single), you should have gotten one. If not, be proactive and notify IRD by July 31, 2025 (A guide for first time salaries tax taxpayers). If your income in that period was below the taxable threshold, IRD might not issue a return (A guide to filing tax returns), but then you have no tax liability for that year (the employer may even have been exempt from including you in IR56B if your pay was very low). In any case, from 2025 onward, you will be firmly in the tax system and will receive returns annually as long as you stay employed in HK.
  • Employees who started after October 1, 2024 (Joined in late 2024 or early 2025): If you joined in the latter half of the tax year – say October, November, or December 2024, or even in January–March 2025 – then by the end of March 2025 you have only worked a few months. The reporting process is still the same, but a few nuances:
    • Your employer files IR56E within 3 months of start (e.g. if started Nov 1, 2024, then by Jan 31, 2025) to register you.
    • In April 2025, if you were still employed on March 31, 2025, you might be included in the IR56B only if your income in those months exceeded HK$132k (assuming you’re single) (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices). If you worked, say, Oct–Mar (6 months) and earned HK$120k total, an unmarried employee might not be included in IR56B because the income didn’t exceed the basic allowance. However, if you are married (spouse status means employer must report regardless of amount) or your income did exceed the threshold, you will be in IR56B.
    • If your income was reported (likely in most cases, especially if you worked 6 months or more), IRD will issue you a tax return in May 2025. You should file it as usual. If your total income for that short period is below the allowance, then when IRD processes the return, they will see no tax is payable – you might even receive a “Nil tax” assessment. If IRD somehow doesn’t send a return due to low income, and you are single with income under HK$132k, you don’t need to do anything (no need to notify since you have no tax payable) (A guide to filing tax returns). But if you do get a return, you must file it even if you think no tax results (A guide to filing tax returns).
    • First-time tax bill: Because you started late in the year, your first tax bill (to be issued likely in mid/late 2025) may include provisional tax for the entire next year (2025/26). This could be significantly larger than the tax for the few months of 2024/25. For example, maybe you earned HK$100k in Jan–Mar 2025 (no tax for 24/25 due to allowance), but if you’re now earning HK$400k/year going forward, IRD in your first assessment might estimate 2025/26 income as HK$400k and charge provisional tax on that. Be aware of this dynamic. You can mitigate by applying for a holdover of provisional tax if you think IRD’s estimate is too high (e.g. if you won’t actually earn a full year income in 2025/26 for some reason). Otherwise, be prepared to pay the provisional tax to avoid penalties.
    • Receiving the return later: It’s possible that if you started in say February or March 2025, IRD might not issue you a return in May 2025 because the employer’s IR56E filed in, say, May 2025 (within 3 months) and/or IR56B might not have included you if income was minimal. In that case, they might only send your first tax return in the next cycle (May 2026 for year 2025/26). However, according to IRD rules, if you are liable for any tax for 2024/25, you should not wait – you should notify IRD by July 31, 2025 (A guide for first time salaries tax taxpayers). “Liable for tax” essentially means your income after allowances is above $0 (taxable). So for example, started Feb 2025, earned $80k by Mar 2025, single – after $132k allowance, no tax, so not liable (no need to notify). But started Feb 2025, earned $200k by Mar (high-paying job) – after allowance, some portion is taxable, so you are liable and should notify if no return. Use these rules to guide your action.
      In summary, late starters may have a delayed entry into the tax system, but by the 2025/26 year you will definitely be filing. Keep all documents (your contract, first payslips) handy in case you need to support your reported figures later.
  • If you changed employers during 2024: (Not exactly a start date issue, but worth mentioning.) If you left a job and started a new one in the same tax year, your previous employer should have filed IR56F (or IR56G if you left HK in between) when you left, and your new employer will file IR56E and include you in IR56B for the remainder of the year. You will end up with multiple IR56 forms for portions of the year. Make sure you get your copy of the IR56F from the old job and IR56B from the new job. When filing your tax return, you will need to report the sum of income from both jobs. There is a section in the tax return to report details for more than one employment – fill that in carefully (you may attach the copies of IR56F/B as well for clarity). The deadlines for filing and payment remain the same – you still only file one tax return (covering all employment income) by the June deadline. The presence of two employers doesn’t change any dates, it just means a bit more paperwork for you to compile. Also note: if you left Hong Kong after the first job and then returned for the second, that can complicate the timing of tax clearance – you might have actually paid the first job’s tax on departure. In such cases, seek advice, but generally IRD will reconcile everything in the final assessment.

  • Tax Payment Methods and Deadlines

  • Understanding the Tax Bill (Final vs Provisional Tax): Your tax assessment will typically include two components:
    • Final Tax for 2024/25 – This is the actual tax on your income for the year ended 31 March 2025.
    • Provisional Tax for 2025/26 – This is an advance payment towards the next year’s tax (2025/26), usually calculated based on your 2024/25 income (after allowances). It is common for the provisional tax to be equal to your 2024/25 net tax payable (though if your income rose or fell significantly, IRD may adjust the estimate).
      These two sums are added to give the Total Tax due. IRD then splits this total into two installments: typically 75% due in the 1st installment (Jan) and 25% in the 2nd installment (Apr) (A guide to Salaries Tax (1)). The rationale is that by January you’ve earned 9 months of the year (75%), and by April the full year (A guide to Salaries Tax (1)). For example, if your final tax is HK$10,000 and provisional is HK$10,000, total = $20,000 → $15,000 due Jan (which covers all $10k final + $5k prov) and $5,000 due Apr (remaining prov). This 75/25 split is illustrated on the tax bill.
  • Payment Deadlines: The standard due dates are:
    • First Installment: early January 2026 (the exact date is on the notice, often it’s the first weekday of January or a date around then). You must pay the amount of the first installment by this date.
    • Second Installment: early April 2026 (usually the first weekday of April or thereabouts).
      Always refer to your actual assessment notice for the precise due dates. If you file late, your due dates might be shifted later (because your assessment is issued later), but for timely filers these are the general timelines. Keep in mind the special rule: if you miss the first installment deadline, the second installment becomes immediately payable in full (GovHK: Consequences of Not Paying Tax On Time) – so you lose the benefit of the split schedule and IRD can demand the entire remaining tax at once (plus impose a surcharge). There is no “installment plan” by default beyond these two dates.
  • How to Pay: Refer to the “Submission Methods” section above for various payment options summarized from IRD:
    • E-Payments: Internet banking, Phone (PPS), ATM, FPS QR Code – these are efficient and provide instant confirmation. Many people pay via internet banking using the bill pay service to IRD (www.gov.hk). You’ll need the Shroff Account Number from the bill (this is your unique bill reference). One tip: if using internet banking, double-check you select the correct bill type (Salaries Tax) and enter the number correctly.
    • Cheque (by mail or in person): If you pay by mailing a cheque, send it well in advance. If you prefer to hand-deliver, you can go to a Post Office or designated collection office (www.gov.hk). Due to COVID and other changes, IRD’s own cashier counters for individuals are limited, but post offices function as collection agents.
    • Cash: Only possible in person (e.g., at a post office). Do not mail cash.
    • Credit Card: Not directly accepted by IRD for tax, but you could use your credit card to pay via some internet banking (if your bank allows) or use a third-party bill payment service if you really need to (fees may apply; this is not an official IRD method).
      The GovHK “Tax Payment Methods” page (linked above) provides details for each method and IRDBill Pay app info if any.
  • Late Payment and Penalties: It is crucial to pay on time. If you miss a deadline:
    • IRD will consider the tax in default immediately after the due date (GovHK: Recovering Tax in Default).
    • A 5% surcharge will be added to the amount in default shortly after the due date (GovHK: Recovering Tax in Default). (For instance, if you didn’t pay a $10,000 installment, a $500 surcharge is added, making it $10,500 owed.)
    • If tax (and surcharge) is still unpaid 6 months later, IRD can impose an additional 10% surcharge on the outstanding amount (GovHK: Recovering Tax in Default). Now your $10k could become $11,550 (original + 5% + further 10% on that sum).
    • IRD can also take legal recovery actions: they may issue a notice to your employer or bank to deduct the tax from your salary/account (GovHK: Recovering Tax in Default), or even take you to District Court for recovery, which would add court costs and possibly interest (GovHK: Recovering Tax in Default). In extreme cases, continued non-payment can lead to property seizure or a prohibiting you from leaving Hong Kong.
      Bottom line: do not ignore a tax bill. If you genuinely cannot pay, contact IRD before the due date to discuss options (see next point). IRD is generally not sympathetic if you simply forget or delay without communication.
  • Payment Difficulties and Instalment Plans: If you foresee difficulty in paying the full amount by the due date (especially common for first-time taxpayers facing a large provisional tax), you can request to pay by installments. You should write to IRD or apply via eTAX before the payment due date (GovHK: Consequences of Not Paying Tax On Time), stating reasons and proposing a payment plan. IRD may allow you to split the payment into smaller parts over a short period. Important: Even if an instalment plan is granted, surcharges usually still apply on the outstanding tax (they might still hit you with 5% once the original due date passes, unless there’s a special waiver in effect) (Relief Measure: Conditional waiver of surcharges for instalment ...). During certain years (for example, during economic hardship or the pandemic), the government has occasionally offered relief where surcharges were conditionally waived if you followed an instalment plan (Relief Measure: Conditional waiver of surcharges for instalment ...) – check if any such program is available for the year. In general, try to pay as much as you can by the due date to minimize surcharge, and only use instalments as a last resort. Remember that interest is not charged, only the surcharges, but those are hefty enough.
  • Tax Relief Measures: Stay informed on any one-off reliefs announced in the Hong Kong Budget. For instance, for the year of assessment 2023/24, the government proposed a 100% tax reduction capped at HK$3,000 (Inland Revenue Department issues tax returns for individuals (with photo)) – this would be reflected in the assessment automatically if you’re eligible (you would see a “tax reduction” line reducing your tax payable). For 2024/25, new standard tax rate tiers were introduced (Inland Revenue Department issues tax returns for individuals (with photo)), but no direct one-off rebate at the time of writing beyond the usual adjustments. These measures will be applied by IRD; you don’t need to do anything except be aware of them when reviewing your assessment.
  • Objections or Corrections: If you think there’s an error in your tax assessment (for example, IRD did not give you an allowance you claimed, or they included income that was reported incorrectly), you can lodge a formal objection within one month of the notice. However, note that lodging an objection does NOT extend the payment deadline by default – you still must pay the amount due, or at least apply for suspension of provisional tax, etc., concurrently. IRD will review your objection and issue a revised assessment or refund if warranted. This is separate from the regular payment process but worth noting as part of responsible tax reporting: always check the assessment and act promptly if something is wrong.

  • Common Mistakes and Tips for Smooth Tax Reporting

  • 🚫 Missing the Filing Deadline: One of the costliest mistakes is simply forgetting to file your tax return on time. Late filing can incur a fine or additional tax assessment (in serious cases up to HK$10,000 or even prosecution for willful failure). Mark the deadline (usually early June for paper, or early July if e-file (Inland Revenue Department issues tax returns for individuals (with photo))】) on your calendar. Begin preparing your return as soon as you receive it. If you know you’ll be very busy or out of town by the due date, complete the return early. IRD does grant an automatic extension for e-filers – consider using it if you need extra time. In extreme circumstances, you can write to IRD to request an extension, but this should be done before the deadline and for good reasons (and is not guaranteed). It’s simpler to just file promptly. Remember, even if you cannot pay the tax immediately, still file the return – filing and payment are separate; filing late triggers penalties on its own.
  • 🚫 Providing Incorrect or Incomplete Information: Take care to fill in the tax return accurately. Common errors include:
    • Typos in personal details (name, HKID) – usually not critical if IRD already has your file, but keep it consistent.
    • Mistyping income figures – always double-check the numbers from your IR56B forms. If you have multiple IR56 forms, ensure you included all.
    • Forgetting to sign the paper return – an unsigned return is considered not filed. If filing paper, sign it (and if married and electing joint assessment, both spouses must sign).
    • Missing supplementary forms – e.g., if you have rental income, you need to attach Schedule B or fill in the property tax part. If you forget, IRD may have to come back to you for details.
    • If filing online, ensure you click through to submit and get the confirmation number. An unfinished draft in eTAX is not a filed return. Use the “Save draft” feature to pause, but remember to submit by the deadline.
  • 🚫 Not Reporting All Income: Some employees mistakenly think that only their main salary needs reporting and forget things like bonuses, allowances, part-time job income, or income from a previous employer. IRD requires all income to be reported. This includes:
    • Year-end bonuses (even if paid in April 2025, if it’s related to the 2024/25 year it should be on IR56B).
    • Allowances (housing, transportation, etc.) – note that housing allowance or quarters provided by the employer is taxable (it’s reflected as “Place of Residence” benefit on IR56B if applicable).
    • Any pay from side gigs that wasn’t under formal employment might be subject to Profits Tax or still Salaries Tax if you were, say, an employee of two companies. If you freelanced, you might need to report it as business income (beyond scope here, but don’t ignore it).
    • If you changed jobs, include income from each job. Don’t assume IRD will merge it – you have to consolidate it on your return.
      IRD cross-checks employer submissions (IR56 series) against what you declare. Any omission can flag your return for follow-up. It’s far better to report everything upfront.
  • ✅ Tip: Use Your IR56B as a Guide – The IR56B form lists your “Total income” and also “Net income after deductions” (like after subtracting your mandatory MPF contributions). When filling the BIR60, you’ll usually take the net income (after deducting the mandatory MPF up to HK$18k) as the amount to report in “Income from employment”. The tax return instructions clarify this. So, keep the IR56B handy and use it to ensure you’re reporting correctly.
  • 🚫 Forgetting to Claim Deductions or Allowances: Hong Kong’s tax system allows several deductions (expenses that reduce your taxable income) and personal allowances (tax-free allowances based on personal circumstances). Common ones:
    • Mandatory Provident Fund (MPF) contributions – If you are enrolled in MPF, your contributions (up to HK$18,000/year) are deductible. Your employer usually notes the MPF amount on IR56B, and if you file online it might pre-fill. Ensure you claim it; most employees will automatically get it if they use the net income from IR56B.
    • Self-Education expenses – courses or training related to your field, up to HK$100,000.
    • Charitable donations to approved charities – donations above HK$100 (capped at 35% of income).
    • Home loan interest or rent deduction – you can’t claim both, but if you pay mortgage interest or rental payments for your residence, there are deductions (with conditions).
    • Dependent parent/grandparent allowance – if you support elderly parents/grandparents (residing in HK, above age 60 or 55-59 for smaller allowance).
    • Child allowance – for each child you have (HK$240,000 for newborn in year of birth, HK$120,000 thereafter per child, as of recent rules).
    • Dependent sibling allowance, disabled dependant allowance, etc.
      Many of these allowances and deductions are not automatically granted; you must claim them in the tax return by filling in the relevant parts. Don’t overlook them – they can significantly reduce your tax. The basic personal allowance (HK$132k) is autom (Amount of Allowance - GovHK)L12】, but e.g. married person’s allowance (HK$264k) applies only if you are married and elect for joint assessment or your spouse has no income – you’d have to indicate that. Similarly, you must tick the boxes for any parent/child you are claiming for and provide details. A common mistake is forgetting to claim rental expense deduction if you’re renting your home – starting from 2022/23, this is allowed (up to HK$100k) under certain conditions, but you must fill in the claim. Tip: Use the checklists in the tax return guide or the eTAX pre-filling records service to ensure you claim what you’re entitled to. Retain proof (receipts, tenancy agreement, etc.) in case IRD asks l (A guide to filing tax returns)196】.
  • 🚫 Neglecting to Notify IRD when Required: As mentioned, if you don’t get a return and should have, or if you plan to leave Hong Kong, etc., you have an obligation to inform IRD. Failing to do so is an offense. Many new taxpayers aren’t aware of the rule that you must notify IRD by July 31 if you didn’t get a return (A guide for first time salaries tax taxpayers)L118】. Also, if you are leaving Hong Kong permanently, you should notify IRD at least a month in advance (usually via your employer’s IR56G and a letter from you) – ignoring this can lead to problems at the immigration checkpoint. Always err on the side of communication with IRD if something unusual in your employment status occurs.
  • ✅ Tip: Keep Communications in Writing – If you do send any notifications or requests to IRD (like notifying chargeability, request for extension, etc.), do it in writing and keep a copy or send via registered mail/fax for proof. IRD also accepts online messages through eTAX. This creates a record that you fulfilled your duty.
  • 🚫 Late Payment of Tax: Some people file on time but then miss the payment deadline in January or April. As discussed, that triggers a 5% surcharge righ (GovHK: Recovering Tax in Default)-L678】. Don’t assume there’s any grace period – there isn’t. And if the first installment is missed, you effectively lose the installment plan and have to pay everything a (GovHK: Consequences of Not Paying Tax On Time)-L677】. To avoid this:
    • Set reminders for payment due dates (which are usually about a month or more after you get the assessment).
    • Even better, once you receive the assessment, you can pay immediately if you have funds – you don’t have to wait until the due date. Paying early is fine (IRD will just hold it as credit until due).
    • Make sure you have the necessary funds ready. If you anticipate trouble, contact IRD early to discuss an installment plan (and be ready to explain your situation).
    • If you outright cannot pay, be aware the 5% will hit, but still try to pay as much as possible to reduce what’s subject to the 10% later.
      Tip: IRD does allow use of tax reserve certificates or an account for paying tax in advance, but that’s more for those who want to pre-pay. For most, just a disciplined savings approach works (see next tip).
  • ✅ Tip: Budget for Tax Throughout the Year: Unlike some countries, Hong Kong doesn’t withhold tax from your paycheck. It’s on you to set aside money. A recommended practice is to treat, say, 15% of your monthly salary as untouchable for tax (actual tax rates vary, but the highest bracket is 17% on income after allo (A guide to Salaries Tax (1))-L163】; many will pay effectively 5-10%). For example, if you earn HK$30,000 a month, save HK$4,500 each month in a separate account. By the time the tax is due, you’ll have a pot of money (A guide to filing tax returns)-L219】. This avoids the panic of finding a large sum in January. Also remember, the first year you pay tax, you might need roughly double (current + provisional). Plan accordingly.
  • 🚫 Not Utilizing eTAX and IRD Resources: Some taxpayers ignore the eTAX system thinking it’s complicated. In fact, eTAX is user-friendly and reduces errors by pre-filling data and doing calcu (GovHK: Filing of Tax Return – Individuals (BIR60))7-L674】. It also gives you an extra month to file which can be a lifesaver if you receive your employer’s IR56B late. Additionally, eTAX allows you to see your tax account status (assessments, payments made, etc.) anytime. Consider registering for eTAX even if you ultimately file on paper, just to have access to your tax information online. IRD’s website also has many guides, FAQs, and examples – these can clarify questions you have while filling the form (for example, how to report rental benefits, or which part to fill for joint assessment). Making use of these official resources can prevent mistakes.
  • 🚫 Ignoring Mail from IRD: Always open and read any correspondence from IRD immediately. Sometimes IRD may send follow-up questions or a “commissioner’s notice” asking for further details about your return. These usually have a deadline to respond. Do not ignore them, as that can lead to estimated assessments or penalties. Similarly, the tax return itself arrives in a brown envelope usually – don’t set it aside thinking it’s generic mail. Given the timeline, by May each year be on the lookout for IRD’s correspondence.
  • ✅ Tip: Seek Professional Advice if Needed: If your tax situation is complicated (multiple sources of income, fringe benefits, maybe you spent part of the year working outside HK, etc.), consider consulting a tax professional or reaching out to IRD directly with questions. For straightforward salary earners, usually it’s manageable on your own. But if you’re unsure about something like double taxation relief or reporting overseas income (generally not taxable if not HK-sourced, but careful), it’s better to ask. The cost of getting it wrong could be higher. There are also a number of free resources and hotlines:
    • The IRD hotline (187 8022) can answer many basic questions.
    • IRD’s FAQ on salaries tax addresses common issues.
    • Some companies hold internal tax briefing sessions for employees in April/May – if yours does, attend it and ask questions.
      As an employee, your employer’s HR may also help with general guidance, but remember they are not responsible for filing your personal return (they handle the employer side only). It’s ultimately on you or your tax advisor.
      By following the steps and tips in this SOP, you can confidently manage your salaries tax reporting for 2025. The key is to be organized, meet the deadlines, and keep good records. Hong Kong’s tax system is relatively straightforward and low-rate compared to many jurisdictions, and compliance is not too onerous once you understand the process. Use the provided official links for any forms or further information you need, and when in doubt, refer to IRD’s resources or seek advice. With timely action and attention to detail, you’ll avoid penalties and ensure your 2024 income is reported correctly and your taxes are paid on time. Happy filing!
      Sources:
  • Inland Revenue Department (IRD) – Annual Employer’s Return filing t (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices) (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices)23-L131】; IR56E, IR56F, IR56G filing requi (Employer’s Return in Hong Kong: What You Need to Know) (Employer’s Return in Hong Kong: What You Need to Know) (Employer’s Return in Hong Kong: What You Need to Know)63-L371】; Tax return issuance and deadlines (Press R (Inland Revenue Department issues tax returns for individuals (with photo))L19-L27】; Individual tax return guide (IRD Pa (A guide for first time salaries tax taxpayers) (A guide for first time salaries tax taxpayers) (A guide for first time salaries tax taxpayers)23-L131】; eTAX filing ex (GovHK: Filing of Tax Return – Individuals (BIR60))65-L673】; Tax assessment and payment insta (Hong Kong SAR - Individual - Tax administration) (A guide to Salaries Tax (1))65-L173】; *Late payment surcharges and r (GovHK: Recovering Tax in Default)71-L678】.
  • GovHK – Tax Payment Methods (online, AT (www.gov.hk) (www.gov.hk)L16-L24】; *Consequences of not paying (GovHK: Consequences of Not Paying Tax On Time)69-L677】.
  • Guide for First-Time Taxpayers (IRD Pamphlet) – Explanation of notification deadlines and (A guide for first time salaries tax taxpayers)29-L137】.
  • IFEC Hong Kong (Investor and Financial Education Council) – Guide to Filing Tax Returns (plain-language tips on process, receiving returns, and (A guide to filing tax returns) (A guide to filing tax returns) (A guide to filing tax returns)12-L219】.
  • PwC / Deloitte Tax Summaries – Hong Kong salaries tax overview (for reference on tax year an (Hong Kong SAR - Individual - Tax administration) (Hong Kong SAR - Individual - Tax administration)34-L442】 and al (Amount of Allowance - GovHK)†L5-L12】.
  • China Briefing – Articles on Hong Kong Employer’s Return and Individual Return filing (for procedural (Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices) (Inland Revenue Department issues tax returns for individuals (with photo))L19-L27】.

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