When will I receive my 2026 Tax Return - Individuals?
The answer is: May 4, 2026. The Inland Revenue Department generally issues Tax Returns – Individuals in early May each year; therefore, taxpayers will receive their tax forms (Tax Return – Individuals) in early May 2026.
Upon receiving the tax return, taxpayers generally need to submit it within the following deadlines:
Paper Filing: Must be submitted within 1 month from the date of issue.
Online Filing (via the “eTAX” system): An automatic 1-month extension is granted, meaning it must be submitted within 2 months from the date of issue.
Reminder: Late filing may result in fines or other penalties, so it is best to handle it as soon as possible after receipt.
Extended Reading: When to Receive Tax Forms? A Complete Guide to Tax Months, Personal/Corporate Filing, and Tax Extensions
What are the Personal Allowances for 2026?
Allowances for the 2025/2026 year of assessment:
Basic Allowance: HK$132,000
Married Person’s Allowance: HK$264,000
Additionally, other deductions such as those for dependent parents, children, and disabled dependents can help further reduce personal tax liability.
More details: How Much Salary Requires Tax Payment? A Guide to Salaries Tax Calculation, Personal Assessment, and Deductions/Allowances
Personal Rights to Know Before Filing and Paying Taxes
Every year in early May, the Inland Revenue Department issues the Tax Return – Individuals (BIR60) to employees. It verifies income based on information provided in the Employer’s Return, calculates the tax payable and the provisional tax for the following year, and begins sending Salaries Tax Assessments to taxpayers in July, or notifying online filers via email.
The Salaries Tax Assessment details income, deductions, and tax calculations, with the lower tax amount ultimately applied as the amount due. Taxpayers must pay the tax in two installments within the deadline. Before paying, taxpayers should understand their rights, such as the right to apply for a revision or object to an assessment if errors are found; they can also apply for a holdover of provisional tax. Provisional Tax is a pre-payment required by the Inland Revenue Ordinance. Upon receiving the tax bill, one should promptly verify the amount and file a claim or objection within the time limit.
Essential Information Before Filing and Paying Taxes
Tax Filing Notes
Verifying the Notice of Assessment
Tax Payment Notes
Important Concepts Before Filing and Paying Taxes
1. Salaries Tax Notice of Assessment
Salaries Tax Notice of Assessment is an official document issued by the Inland Revenue Department to taxpayers notifying them of the tax due. The notice lists the detailed amount, deadline, and tax year. Taxpayers should pay on time to avoid penalties or interest. If there is a dispute, taxpayers can contact the Inland Revenue Department or seek professional advice.
2. Provisional Tax
Provisional Tax is an estimated tax based on the previous year’s income, designed to help taxpayers spread their tax burden across the financial year. If income changes, taxpayers can apply to adjust the provisional tax and must provide relevant supporting documents.
3. Revision of Assessment
If a taxpayer discovers an error or omission after receiving a tax notice, they can apply for a Revision of Assessment. The application requires the submission of relevant forms and evidence and must be completed within the statutory time limit to avoid overpaying tax.
4. Objection to Assessment
If a taxpayer is dissatisfied with the Inland Revenue Department’s assessment, they can file an Application for Objection to Assessment to request a re-examination. The objection must be submitted within 30 days of receiving the notice, accompanied by sufficient evidence. If the result is unsatisfactory, the taxpayer can further appeal.
Frequently Asked Questions
When will I receive the 2026 Tax Return - Individuals (BIR60)? What is the submission deadline?
The Hong Kong Inland Revenue Department usually issues Tax Returns - Individuals in early May each year. For the 2025/26 year of assessment:
- Date of Issue: Expected to be issued on May 4, 2026.
- Submission Deadlines:
- Paper Filing: Must be submitted within 1 month from the date of issue.
- Online Filing (eTAX): Automatically granted a 1-month extension, meaning it must be submitted within 2 months from the date of issue.
Note: Late submission may result in penalties; it is recommended to handle it as soon as possible upon receipt.
What are the personal allowances for the 2025/2026 year?
For the 2025/2026 year of assessment, the basic allowances for taxpayers are as follows. Utilizing these can effectively reduce the tax payable:
- Basic Allowance: HK$132,000
Married Person's Allowance: HK$264,000
Additionally, taxpayers can apply for deductions for dependent parents, children, and disabled dependents to further lower their tax burden.
What is "Provisional Tax"? What if my income decreases?
Provisional Tax is an estimated tax that the Inland Revenue Department requires you to pay in advance for the following year, based on your income from the previous year.
- Protection of Rights: If you expect your income for the current year to be less than the previous year (e.g., due to resignation, retirement, or a drop in income), you can apply to the Inland Revenue Department for a "Holdover of Provisional Tax."
Application Deadline: Must be submitted within 28 days before the tax payment due date, or within 14 days after the date of issue of the notice (whichever is later).
What should I do if I find errors in the Notice of Assessment?
Upon receiving the Salaries Tax Notice of Assessment, be sure to carefully check the income, deductions, and allowance information. If you find errors or omissions, you have the right to take the following actions:
- Revision of Assessment: If information is incorrect or missing, you can submit relevant proof to apply for a revision.
Objection to Assessment: If you are dissatisfied with the assessment result, you can submit an objection within 30 days of receiving the notice, along with sufficient evidence to request a re-examination.
What are the consequences of late tax filing?
Under the Hong Kong Inland Revenue Ordinance, taxpayers have a legal obligation to submit tax returns within the specified period. Even if your income does not reach the taxable threshold, you must file if you receive a tax return. Late filing or failure to report may result in a fixed penalty from the Inland Revenue Department, and serious cases may even face legal prosecution.
Conclusion
Salaries Tax taxpayers have a responsibility to clearly understand their rights and duties. The Inland Revenue Department expects to issue individual tax returns in early May each year. Taxpayers must submit paper returns within one month or electronic returns within two months; late filing may result in penalties. Upon receiving the Salaries Tax Notice of Assessment, taxpayers should verify income and deductions; any disputes regarding calculations can be addressed through an application for revision or objection. Furthermore, understanding the regulations and rights regarding provisional tax and preparing for payment in advance can effectively avoid potential penalties and interest.
General Accounting has been established for over 20 years, providing personal and corporate tax filing services (Trust or Company Service Provider License No.: TC002940). If you have any questions regarding personal Salaries Tax, our professional customer service managers can provide a free preliminary tax inquiry assistance.
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