You can be charged salaries tax on your income arising in or derived from Hong Kong from any employment, office, and pension. If you receive a tax return from the Inland Revenue Department, you must complete and submit it by the due date for filing even if you have no income that can be charged to salaries tax. If you work for yourself and are not an employee, you are considered to be self-employed and can be charged profits tax instead.

If you are assessed to salaries tax or have elected personal assessment, you are entitled to a basic allowance and you are eligible to claim other allowances that may reduce your total assessable income provided that the prescribed conditions as specified in the Inland Revenue Ordinance are satisfied. Here you can learn more about the various allowances you can claim, how to lodge a claim and recent changes in allowance amounts.

Types of Individual Allowances and Deductions

  • Married Person and Dependent Allowances
  • Elderly Residential Care Expenses
  • Home Loan Interest
  • Mandatory Provident Fund
  • Approved Charitable Donations
  • Self-education Expenses

Allowances, Deductions and Tax Rate Table (2018/19 and onwards)  


Our experienced team can act as your tax representative to provide value-added advice on your tax positions. We provide a full range of tax services, including but not limited to:

  • Statutory tax compliance services, including acting as the profit tax representative and assisting in fulfilling statutory compliance requirements under the Inland Revenue Ordinance (“IRO”),
  • Advising on Hong Kong Taxation
  • Objection/ extension on the tax assessment
  • Handling field audits and investigations from HKIRD
  • Advance ruling application