Property Tax | Community Legal Information Centre (CLIC)
May 31, 2023 · 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 …
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 …
1. How should taxpayers report their rental income for Property Tax ...
May 31, 2023 · 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 …
7. What is a “lease premium”? Should it be included in the ... - CLIC
May 31, 2023 · 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 …
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 …
4. 我需要為出租物業繳交管理費和其他支出，這些支出能否扣稅？在填 …
首頁 » 主題 » 稅務 » 物業稅 » A. 有關物業稅之評稅值及可扣減項目的更多資料 » 4. 我需要為出租物業繳交管理費和其他支出，這些支出能否扣稅？在填報租金收入時，我應否扣除上述支出後才填報餘額？
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 …
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？
Objection and Appeal against Tax Assessment - CLIC
May 31, 2023 · VIII. Objection and Appeal against Tax Assessment 1. If I received a Salaries Tax/ Profits Tax/ Property Tax assessment, and found that the income assessed and the tax charged are …
6. If the tenant fails to pay rent, can I report the uncollected rent ...
May 31, 2023 · 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 …
2. If I received monthly rental of $40,000 from letting a property ...
May 31, 2023 · Home » Topics » Taxation » Personal Assessment (may provide more tax relief in some cases) » 2. If I received monthly rental of $40,000 from letting a property under mortgage (interest of …