Hong Kong Tax Return Services
We prepare and file Hong Kong tax returns for employees and individual property owners. Whether you need a straightforward Hong Kong return or coordinated advice across Hong Kong and the UK, we help you understand your obligations, claim available reliefs and deal with the Inland Revenue Department.
A Joined-Up View of Your Hong Kong Tax
Hong Kong tax is straightforward in principle but easy to get wrong in the detail, particularly for people who move between jurisdictions. A few points are worth keeping in mind:
- Hong Kong taxes on a territorial basis, so only income arising in or derived from Hong Kong is charged
- Employment income and rental income are taxed under two separate charges, salaries tax and property tax
- A personal assessment election can reduce the total tax for those who qualify, especially property owners with qualifying borrowing
- If you also file in the UK, the Hong Kong and UK positions are best prepared together, with double taxation relief claimed where it applies
Our Hong Kong Tax Services
Salaries Tax (Employment Income)
Salaries tax is charged on income arising in or derived from a Hong Kong employment, office or pension. If the IRD issues you an Individual Tax Return (BIR60), it must be completed and filed by the deadline, even if no tax is due.
Progressive Salaries Tax Rates (2026/27)
| Net chargeable income (after allowances) | Rate |
|---|---|
| First HK$50,000 | 2% |
| Next HK$50,000 | 6% |
| Next HK$50,000 | 10% |
| Next HK$50,000 | 14% |
| Remainder | 17% |
Your salaries tax is the lower of the progressive rates above on your net chargeable income, or the standard rate on your net income before allowances. Figures shown for the year of assessment 2026/27 and reviewed against current IRD guidance.
What We Do
- Preparation and filing of the Individual Tax Return (BIR60)
- Computation of your assessable income and net chargeable income
- Claiming allowances and deductions (MPF contributions, approved charitable donations, self-education, elderly residential care, home loan interest)
- Reviewing the source of your employment income and claiming time-apportionment, exemptions or treaty relief where available
- Claiming double taxation relief where the same income is taxed elsewhere
- Checking the employer’s return (IR56B) against your own position
- Objections to assessments and holdover of provisional salaries tax
Working across borders
If you work in more than one country, your Hong Kong tax position depends on the nature of your employment, where you perform your duties and the reliefs available. Overseas workdays do not automatically qualify for exemption. We review the facts and coordinate your Hong Kong and UK reporting where needed, claiming available double taxation relief.Property Tax (Rental Income)
Property tax is charged on rental income from property situated in Hong Kong. It applies whether or not you live in Hong Kong.
What We Do
- Preparation and filing of your property tax return
- Computation of the net assessable value (rent, less rates paid by the owner, less the 20% statutory allowance)
- Treatment of premiums, service charges and irrecoverable rent
- Advising whether personal assessment would reduce your overall tax, for example to relieve interest on borrowing used to buy the let property
- Jointly owned and co-owned property (BIR57)
- Holdover of provisional property tax
Note for internationally mobile individuals
Interest on borrowing used to buy a Hong Kong rental property cannot be deducted under property tax, but may be relieved by electing personal assessment. This is different from the home loan interest deduction available on a home you live in. We check which basis leaves you better off.Personal Assessment
Personal assessment is an election, open to eligible Hong Kong residents, that brings your salaries, property and business income together into a single assessment. If you qualify, it may reduce your overall Hong Kong tax, particularly where you have qualifying borrowing on a let property.
What We Do
- Confirming your eligibility to elect personal assessment
- Aggregating salaries, property and sole-proprietorship income
- Claiming interest on borrowing used to produce rental income, approved charitable donations and personal allowances
- Comparing the personal assessment outcome against separate salaries and property tax
- Making, or withdrawing, the election within the statutory time limit
Note for internationally mobile individuals
Eligibility is not established simply by holding a Hong Kong identity card, and it matters for people who have moved overseas. We confirm your eligibility, and that an election actually reduces your tax, before recommending it.Filing and Delivery to the IRD
We act as your appointed tax representative and deal with the Inland Revenue Department on your behalf, from preparing the return through to filing it and dealing with the assessment that follows.
What We Do
- Preparing your return and supporting computations
- Sending your return and tax calculation to you for approval before anything is filed
- Filing the return with the IRD, on paper or electronically through eTAX
- Acting as your appointed tax representative
- Applying for extensions of time to file
- Reviewing the IRD’s assessment, and objecting or applying to hold over provisional tax where appropriate
- Responding to IRD enquiries, within the scope agreed with you
Note for internationally mobile individuals
If you also have UK filing obligations, we can prepare both your Hong Kong and UK returns and keep the two consistent, claiming any double taxation relief available under the UK-Hong Kong agreement.Frequently Asked Questions
Talk to Us About Your Hong Kong Tax
Whether you need your salaries tax return filed, rental income reported, or both your Hong Kong and UK returns handled together, tell us about your situation and we'll propose a tailored package.