![[Tax Bill] 4 key dates and essentials on Salaries Tax bills | What you need to know about the Notice of Assessment](https://www.genacct.com/wp-content/uploads/2024/08/20251017114809_202_189.webp)
Salaries Tax bills for 2024/25 have been issued to taxpayers starting from July 2025. What should employees look out for upon receiving their tax bill? What are the key dates and essential points regarding the Salaries Tax Notice of Assessment? General Accounting has prepared the latest guide for Salaries Tax Notices of Assessment, first explaining the 4 key dates and 4 major points you need to know.
To learn how to apply for a holdover of provisional tax (prepaid tax), an amendment of assessment, or an objection to an assessment yourself, please browse the following three articles: Applying for Holdover of Provisional Tax | Assessment Amendment Tutorial | Objecting to an Assessment
What is a Salaries Tax Notice of Assessment?
Every year in early May, the Inland Revenue Department (IRD) issues Individual Tax Returns (BIR60) to all employees in Hong Kong. Upon receiving the completed Salaries Tax returns, the IRD first verifies income against the BIR56A or IR56M forms submitted by employers. It then calculates the tax payable for that year and the provisional tax for the following year based on the information provided by the taxpayer, mailing the tax bills starting in July of the same year.
If using online tax filing, taxpayers will receive an email notification from the IRD stating that their individual tax bill has been issued. They must then log in to their eTAX account to view the details of their Salaries Tax bill.
A Salaries Tax bill includes a Salaries Tax computation, which details income minus tax concessions (if any), deductible limits, and allowances. Finally, the final assessment for the current year and the provisional tax (prepaid tax) for the following year are calculated using both progressive tax rates and standard tax rates, with the lower amount being the tax payable.
Extended Reading: How much do I need to earn to pay tax? A complete guide to Salaries Tax calculation, Personal Assessment, and tax allowances
Additionally, the Salaries Tax Notice of Assessment includes the “First Installment Demand Note” and the “Second Installment Demand Note.” Taxpayers can pay their Salaries Tax before the deadline using the payment methods listed on the back of the tax bill.
Note! If the Salaries Tax assessment calculation is incorrect or information was filled in wrongly, you must lodge an objection or apply for an amendment before the appeal deadline. Applications for a holdover of provisional tax must also be submitted before the deadline.
Next, we will decode the key points and dates of the Salaries Tax bill one by one to help you better understand the requirements of your Individual Notice of Assessment.
4 Key Dates on Your Tax Bill
A Salaries Tax Notice of Assessment contains several different dates, each with a different meaning. The following 4 key dates will be explained individually:
- Date of Issue of Salaries Tax Bill
- Deadline for Application for Holdover of Provisional Tax
- Due Date for First Installment
- Due Date for Second Installment
![[Tax Bill] Decoding the 4 Key Dates: 1. Date of Issue; 2. Deadline for Holdover Application; 3. First Installment Due Date; 4. Second Installment Due Date](https://www.genacct.com/wp-content/uploads/2024/08/20251017114808_197_189.webp "[Tax Bill] 4 key dates and essentials on Salaries Tax bills | What you need to know about the Notice of Assessment 1")
1. Date of Issue
Printed in the top right corner of the first page of the Salaries Tax bill, the date of issue affects your deadline for objecting to the assessment, as the appeal deadline is within one month of the date of issue.
For example, if the Notice of Assessment is issued on September 16, 2025, the objection and application must be submitted on or before October 15, 2025.
Source: GovHK: Objections and Appeals
Unless there are exceptional reasons, the IRD will not accept late objections or appeals. Therefore, upon receiving your Salaries Tax Notice of Assessment, it is essential to read the details carefully before the deadline.
2. Deadline for Application for Holdover of Provisional Tax
The deadline for applying for a holdover of provisional tax is listed on the right side of the first page of the Salaries Tax bill. If you need to apply for a holdover of prepaid tax, you must submit the application before the deadline; the IRD will not process late applications.
Source: GovHK: Holdover of Provisional Tax
Example: Using the image above as a reference, the deadline for applying for a holdover of provisional tax is December 16, 2025. Taxpayers must submit the application via Form IR1121 or through the eTAX portal before the deadline.
Extended Reading: Hong Kong Provisional Tax Guide: Calculation Methods, Online Holdover Applications, IR1121 Process, and Requirements Explained
3. 3. Due Date for First Installment
The first installment amount and the final payment date are marked in red in the center of the first page of the Salaries Tax bill.
The first installment consists of the remaining tax payable for 2024/25 and 75% of the provisional tax for 2025/26. You must pay the first installment in full by the specified date; otherwise, all unpaid tax, including the second installment, will immediately be considered overdue. The IRD will then impose a surcharge of up to 5%.
4. Due Date for Second Installment
Also located in the center of the first page of the individual assessment, the second installment amount and payment deadline are marked in red. The second installment represents 25% of the provisional tax for 2025/26.
Note! As a safety measure, pay your tax at least one week before the deadline to avoid penalties resulting from late payment.
4 Major Points to Note in Your Salaries Tax Notice of Assessment
![[Tax Bill] 4 Key Points for Salaries Tax Notice of Assessment: Verifying Final Assessment (Current Year) and Provisional Tax (Prepaid Tax)](https://www.genacct.com/wp-content/uploads/2024/08/20251017114809_201_189.webp "[Tax Bill] 4 key dates and essentials on Salaries Tax bills | What you need to know about the Notice of Assessment 2")
1. Verify the Final Assessment (Tax Payable for the Current Year)
Taxpayers should carefully check the tax information and Salaries Tax calculation listed on the second page, particularly the four main components: income, deductions, allowances, and tax concessions. Regarding income, confirm that all salary, bonuses, and commissions are accurately reported, and verify if the IRD has cross-checked the income against the BIR56A or IR56M forms submitted by the employer. Common errors or omissions include taxpayers forgetting to report items or the IRD failing to include reported deductions and allowances. If errors are found, taxpayers must apply for an objection or amendment within the deadline.
Extended Reading: [Tax Error] How to correct omissions in a tax return? | Objection Deadlines and Tutorial
2. Verify Provisional Tax (Prepaid Tax)
Provisional tax is calculated for the following year based on the net assessable income of the current year. If the information or calculation method on the assessment is incorrect, or if the taxpayer expects a significant change in salary or expenses for the next year of assessment (e.g., 2025/26) due to unemployment or a substantial pay cut, it is necessary to apply for a holdover before the deadline.
3. Tax Demand Notes
![[Tax Bill] 4 Key Points for Salaries Tax Notice of Assessment: First and Second Installment Demand Notes](https://www.genacct.com/wp-content/uploads/2024/08/20251017114808_198_189.webp "[Tax Bill] 4 key dates and essentials on Salaries Tax bills | What you need to know about the Notice of Assessment 3")
The Salaries Tax Notice of Assessment includes demand notes for both the first and second installments. If the tax amount is correct, payment should be made before the deadline using the methods specified on the demand note.
4. File Number and Taxpayer Identification Number (TIN)
The top right corner of the first page of the Salaries Tax Notice of Assessment displays important personal tax information and contact methods, including:
File Number
Taxpayer Identification Number (TIN)
Shroff Account Number
telephone number
Checklist for Your Tax Bill
The following is a checklist and corresponding actions for your Notice of Assessment:
Item to Check | Key Content | Common Errors or Omissions | Action if Error Found |
| Tax Payable for Current Year | Income, deductions, allowances, tax concessions | Omitted deductions or allowances, or incorrect income calculation by IRD | Apply for an objection or amendment of assessment |
| Provisional Tax for Next Year | Calculated based on current year’s net income | Expected decrease in income or increase in expenses for next year | Apply for a Holdover of Provisional Tax (P-Tax Holdover) |
| Tax Identification Information | File Number, TIN, Shroff Account Number | Incorrect Shroff Account Number during payment leading to transaction failure | Ensure information for eTAX login and electronic payment is correct |
Methods to Pay Your Tax Bill
Electronic Payment
Online banking, PPS, ATM, or FPS (Salaries Tax bills include a QR code).
Payment by Cheque
Make cheques payable to “The Government of the Hong Kong Special Administrative Region” and mail to P.O. Box 28282, Concorde Road Post Office, Kowloon, addressed to the Commissioner of Inland Revenue.
Note: When mailing a cheque, write the Shroff Account Number from the demand note on the back. We also recommend including your name and contact number for the IRD staff to reach you if necessary.
Payment in Person
Bring your tax demand note to pay in person at the Inland Revenue Department, a post office, or a convenience store.
Pro-tip: As mail delivery or bank processing takes time, we recommend paying at least 5 working days before the deadline, regardless of the method used, to avoid penalties for late payment.
Additionally, if paying electronically, it is recommended to take a screenshot of the payment page for your records. If paying in person, keep your payment receipt safe.
Frequently Asked Questions
When will I receive my Salaries Tax bill?
The IRD generally begins mailing Salaries Tax bills to taxpayers in July each year.
What if I haven't received my individual tax bill?
You can call the IRD hotline at 187 8088 for inquiries.
What is the deadline for paying Salaries Tax?
The deadline for the first installment is usually in January of the following year, and the second installment is usually in April. The exact dates are specified on your tax bill.
