{"id":25093,"date":"2025-05-08T00:01:01","date_gmt":"2025-05-08T00:01:01","guid":{"rendered":"https:\/\/www.genacct.com\/salary-tax\/"},"modified":"2026-06-22T02:17:40","modified_gmt":"2026-06-22T02:17:40","slug":"salary-tax","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/salary-tax\/","title":{"rendered":"How much salary is taxable? 2026 Guide to Salaries Tax calculation, Personal Assessment, and Tax Allowances"},"content":{"rendered":"\t\t
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According to a government press release1<\/sup>, the Inland Revenue Department began issuing 2.77 million individual tax returns (BIR60) on May 4, 2026. With over 20 years of experience in completing BIR60 forms, General Accounting shares Salaries Tax calculation methods and explains personal allowances and deductions. Learn how to maximize tax concessions when filing your personal tax return for the best tax savings!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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How much salary is required to pay tax?<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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There is no fixed figure, as the tax amount is not based solely on income, but rather on the net chargeable income.<\/p>

Simply put, without any other allowances or deductions, a single person with an annual salary of $132,000 or a married couple with a combined annual salary of over $264,0005 <\/sup>may be liable for tax. However, by filing the tax return “correctly” and utilizing personal allowances, deductions, and joint assessment for couples, you can reduce your tax bill or even pay no tax at all. Therefore, understanding Salaries Tax calculation, Personal Assessment, and net chargeable income is essential tax knowledge.<\/p>

More tax articles: Guide to Individual Salaries Tax<\/a> | Provisional Tax<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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How to calculate Salaries Tax?<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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The simplest Salaries Tax formula:<\/p>

Total Income – Deductions – Allowances = Net Chargeable Income6<\/sup><\/strong><\/p>

The tax payable is then calculated by applying either progressive tax rates or the standard tax rate to the net chargeable income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Why do many clients still have questions about Salaries Tax calculation every year?<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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The Inland Revenue Department has designed a Tax Calculator<\/a> <\/strong><\/span> for taxpayers to calculate their Salaries Tax. Simply enter your annual salary, deductions, and allowances, and the calculator will determine the tax amount.<\/p>

However, the public still has many questions regarding Salaries Tax calculation because the methods shown on the Inland Revenue Department’s website do not provide detailed explanations of deductible items and allowances.<\/p>

Therefore, being a smart taxpayer means knowing how to utilize deductions and allowances when filing your tax return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Progressive Tax Rates 2026<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Net chargeable income is calculated using the following method:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\r\n\r\n\r\n \r\n Net Chargeable Income and Tax Rates<\/title>\r\n <style>\r\n body {\r\n font-family: Arial, sans-serif;\r\n margin: 0;\r\n padding: 20px;\r\n }\r\n table {\r\n width: 100%;\r\n border-collapse: collapse;\r\n margin: 0 auto;\r\n }\r\n th, td {\r\n border: 1px solid #ccc;\r\n padding: 8px;\r\n text-align: left;\r\n vertical-align: middle;\r\n }\r\n .header-row th {\r\n background-color: #FFFFFF; \/* \u767d\u8272 *\/\r\n font-weight: bold;\r\n }\r\n .data-row:nth-child(odd) {\r\n background-color: #FFFFFF; \/* \u767d\u8272 *\/\r\n }\r\n .data-row:nth-child(even) {\r\n background-color: #E6E6E6; \/* \u7070\u8272 *\/\r\n }\r\n .center-text {\r\n text-align: center;\r\n }\r\n <\/style>\r\n\r\n\r\n <table>\r\n <tr class=\"header-row\">\r\n <th>Net Chargeable Income<\/th>\r\n <th>Tax Rate<\/th>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>First $50,000<\/td>\r\n <td class=\"center-text\">2%<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Second $50,000<\/td>\r\n <td class=\"center-text\">6%<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Third $50,000<\/td>\r\n <td class=\"center-text\">10%<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Fourth $50,000<\/td>\r\n <td class=\"center-text\">14%<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Remainder<\/td>\r\n <td class=\"center-text\">17%<\/td>\r\n <\/tr>\r\n <\/table>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32d0045 elementor-widget elementor-widget-text-editor\" data-id=\"32d0045\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Standard Tax Rate 2026<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5eb967 elementor-widget elementor-widget-text-editor\" data-id=\"f5eb967\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe standard tax rate is 15% of the net chargeable income. The Inland Revenue Department calculates Salaries Tax using both the standard rate and progressive rates, automatically comparing the results and issuing a demand note based on the lower tax amount.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59f2b61 elementor-widget elementor-widget-text-editor\" data-id=\"59f2b61\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Two-Tiered Standard Rates Regime<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e432c3 elementor-widget elementor-widget-text-editor\" data-id=\"3e432c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Starting from the 2024\/25 year of assessment, a two-tiered standard rates regime has been implemented<sup>2<\/sup>. The rate is 15% for net income up to $5 million, and 16% for the portion exceeding $5 million. Consequently, the higher the income, the higher the tax payable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-343d093 elementor-widget elementor-widget-text-editor\" data-id=\"343d093\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-size: 24pt;\">Personal Tax Deductions 2026<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a65c35 elementor-widget elementor-widget-text-editor\" data-id=\"3a65c35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><strong><span style=\"color: #000000;\">Deduction ceilings for various tax expenses<sup>3<\/sup><\/span><\/strong><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d63df0 elementor-widget elementor-widget-text-editor\" data-id=\"3d63df0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tMany employees are unclear about what constitutes “allowable deductions.” Below are frequently overlooked deductible items:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53c50f0 elementor-widget elementor-widget-html\" data-id=\"53c50f0\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div>\r\n\r\n\r\n <meta charset=\"UTF-8\">\r\n <title>Maximum Deduction Amount<\/title>\r\n <style>\r\n table {\r\n width: 100%;\r\n border-collapse: collapse;\r\n font-family: Arial, sans-serif;\r\n }\r\n th, td {\r\n border: 1px solid #ccc;\r\n padding: 8px;\r\n text-align: left;\r\n }\r\n .header-row {\r\n background-color: #F0F0F0; \/* \u6d45\u7070\u8272 *\/\r\n font-weight: bold;\r\n text-align: center;\r\n }\r\n .data-row:nth-child(odd) {\r\n background-color: #FFFFFF; \/* \u767d\u8272 *\/\r\n }\r\n .data-row:nth-child(even) {\r\n background-color: #E6E6E6; \/* \u7070\u8272 *\/\r\n }\r\n <\/style>\r\n\r\n\r\n <table>\r\n <tr class=\"header-row\">\r\n <th>Expense Item<\/th>\r\n <th>2025 to 2026<\/th>\r\n <th>2026 to 2027<\/th>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Self-education expenses<\/td>\r\n <td>$100,000<\/td>\r\n <td>$100,000<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Approved charitable donations [(Income - Deductions - Depreciation) x %]<\/td>\r\n <td>35%<\/td>\r\n <td>35%<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>MPF contributions<\/td>\r\n <td>$18,000<\/td>\r\n <td>$18,000<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Qualifying annuity premiums and TVC<\/td>\r\n <td>$60,000<\/td>\r\n <td>$60,000<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Domestic rent deduction<\/td>\r\n <td>$100,000 (additional $20,000 if eligible)<\/td>\r\n <td>$100,000 (additional $20,000 if eligible)<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Home loan interest<\/td>\r\n <td>$100,000 (additional $20,000 if eligible)<\/td>\r\n <td>$100,000 (additional $20,000 if eligible)<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Qualifying VHIS premiums<\/td>\r\n <td>$8,000<\/td>\r\n <td>$8,000<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Elderly residential care expenses<\/td>\r\n <td>$100,000<\/td>\r\n <td>$110,000<\/td>\r\n <\/tr>\r\n <tr class=\"data-row\">\r\n <td>Disabled dependant allowance (per person)<\/td>\r\n <td>$75,000<\/td>\r\n <td>$75,000<\/td>\r\n <\/tr>\r\n <\/table>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32527a9 elementor-widget elementor-widget-text-editor\" data-id=\"32527a9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Tax Deductions for Annuity Premiums and MPF Voluntary Contributions<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eebb314 elementor-widget elementor-widget-text-editor\" data-id=\"eebb314\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tUnder the Inland Revenue and MPF Schemes Legislation (Tax Deductions for Annuity Premiums and MPF Voluntary Contributions) (Amendment) Ordinance 2019, which took effect on April 1, 2019, each employee can deduct a maximum of $60,000 annually for qualifying MPF voluntary contributions and qualifying annuity premiums<sup>7<\/sup>.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dbbaeb elementor-widget elementor-widget-text-editor\" data-id=\"4dbbaeb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Approved Charitable Donations<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-761fd96 elementor-widget elementor-widget-text-editor\" data-id=\"761fd96\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Note! The donation amount must be $100 or more to apply for tax deduction. The beneficiary must be a charitable institution or trust exempt from tax under Section 88 of the Inland Revenue Ordinance<sup>4<\/sup>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbc8fdf elementor-widget elementor-widget-text-editor\" data-id=\"fbc8fdf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Domestic Rent Deduction<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c9b7b8 elementor-widget elementor-widget-text-editor\" data-id=\"0c9b7b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Report rental expenses in Part 8.5 of the individual tax return. A maximum deduction of $100,000 per year is available (with an additional $20,000 if eligible).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aff1ee4 elementor-widget elementor-widget-text-editor\" data-id=\"aff1ee4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-size: 24pt;\">Personal Tax Allowances 2026<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9849128 elementor-widget elementor-widget-text-editor\" data-id=\"9849128\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Basic Allowance<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c01565d elementor-widget elementor-widget-text-editor\" data-id=\"c01565d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Every Hong Kong taxpayer is entitled to a basic allowance of $132,000<sup>5<\/sup> for the year of assessment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89651ac elementor-widget elementor-widget-text-editor\" data-id=\"89651ac\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Married Person’s Allowance<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25f8ba6 elementor-widget elementor-widget-text-editor\" data-id=\"25f8ba6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If one spouse is unable to use or fully utilize their personal allowance, they may opt for joint assessment under Salaries Tax or choose Personal Assessment to combine their allowances (known as “Married Person’s Allowance”). The Married Person’s Allowance for the year of assessment is $264,000<sup>5<\/sup>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-470c19f elementor-widget elementor-widget-text-editor\" data-id=\"470c19f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Child Allowance<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c503cc5 elementor-widget elementor-widget-text-editor\" data-id=\"c503cc5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A child allowance of $130,000 per child (for the 1st to 9th child) is available for each taxpayer with a cohabiting child under 18; <br\/>or a student aged 18 to 25 receiving full-time education; <br\/>or a child over 18 who is unable to work due to physical or mental disability; <br\/><span style=\"font-style: inherit; font-weight: inherit; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\">Additionally, an extra child allowance of $130,000 is granted if the child was born during the year of assessment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-460c8ed elementor-widget elementor-widget-text-editor\" data-id=\"460c8ed\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Dependent Brother or Sister Allowance<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-517b350 elementor-widget elementor-widget-text-editor\" data-id=\"517b350\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEach taxpayer is entitled to a dependent brother or sister allowance of $37,500.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eeb1e97 elementor-widget elementor-widget-text-editor\" data-id=\"eeb1e97\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Dependent Parent and Dependent Grandparent Allowance<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d8fc60 elementor-widget elementor-widget-text-editor\" data-id=\"3d8fc60\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For each elderly dependent: <br\/>An allowance of $25,000 for each dependent aged 55 to 60; <br\/>An allowance of $50,000 for each dependent aged 60 or above; <br\/>An additional $25,000 or $50,000 is granted if the dependent resides with the taxpayer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-942ae13 elementor-widget elementor-widget-text-editor\" data-id=\"942ae13\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Single Parent Allowance<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eaecd4 elementor-widget elementor-widget-text-editor\" data-id=\"9eaecd4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe single parent allowance is $132,000. It can be claimed by any single person who cares for and maintains a child during the year of assessment, including those who are single, divorced, widowed, or married but living apart from their spouse for the entire year.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c48a4ea elementor-widget elementor-widget-text-editor\" data-id=\"c48a4ea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">Disabled Dependant Allowance<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c2c1a elementor-widget elementor-widget-text-editor\" data-id=\"a8c2c1a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t$75,000 for each disabled dependant.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d841e6e elementor-widget elementor-widget-text-editor\" data-id=\"d841e6e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Extended Reading: <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/amend-tax-assessment\/\">Guide to Amending Assessments<\/a> | <a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/tax-assessment-objection\/\">Objection Period for Assessments<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfc496e elementor-widget elementor-widget-text-editor\" data-id=\"cfc496e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-size: 24pt;\">Personal Assessment<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1131c1c elementor-widget elementor-widget-text-editor\" data-id=\"1131c1c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">How to apply for Personal Assessment?<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e8e0e4 elementor-widget elementor-widget-text-editor\" data-id=\"0e8e0e4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To apply for Personal Assessment, simply complete Part 7 of the Individual Tax Return (BIR60) for the relevant year of assessment. For married persons choosing to be assessed jointly under Personal Assessment, both spouses must sign the IR76C form or the application section on their respective tax returns to complete the application process.<\/p><p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/ir76c.pdf\" target=\"_blank\" rel=\"noopener\">Download Form IR76C<\/a> <\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98be0d2 elementor-widget elementor-widget-text-editor\" data-id=\"98be0d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #000; font-weight: bold;\">How does Personal Assessment save tax?<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b168cf5 elementor-widget elementor-widget-text-editor\" data-id=\"b168cf5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIf a taxpayer has multiple types of income, such as salary, income from an unlimited company, or property income, Personal Assessment may reduce the total tax payable. Under Personal Assessment, the Inland Revenue Department aggregates income from Salaries Tax, Profits Tax, and Property Tax, and then applies the most favorable deductions from the total amount.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-809b797 elementor-widget elementor-widget-text-editor\" data-id=\"809b797\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-size: 24pt;\">Frequently Asked Questions<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6f7c2e uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"f6f7c2e\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-258' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">How much salary is taxable in 2026? What is the tax threshold?<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i167.73442988bcTAUO\">There is no single \"threshold\" figure, as the tax payable depends on the \"net chargeable income\" after deducting allowances. However, without any other deductions, the reference values are as follows:<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Single Persons:<\/span><\/strong><span class=\"qk-md-text complete\"> Tax may be payable on an annual salary above approximately <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">HK$132,000<\/span><\/strong><span class=\"qk-md-text complete\"> (equivalent to the basic allowance).<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Married Couples (Joint Assessment):<\/span><\/strong><span class=\"qk-md-text complete\"> Tax may be payable on a combined annual salary above approximately <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">HK$264,000<\/span><\/strong><span class=\"qk-md-text complete\">.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Note:<\/span><\/strong><span class=\"qk-md-text complete\"> By utilizing MPF contributions, rent deductions, child allowances, etc., the actual income threshold for paying tax can be significantly higher, or you may even be exempt from tax.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-ba032df\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-ba032df uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">What are the latest Salaries Tax rates for 2026? (Progressive vs. Standard Rates)<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p><span class=\"qk-md-text complete\">The Inland Revenue Department automatically compares \"progressive rates\" with the \"standard rate\" and issues the assessment notice based on the lower amount.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Progressive Rates (calculated in tiers based on net chargeable income):<\/span><\/strong><br><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i168.73442988bcTAUO\"> * First $50,000: 2%<\/span><br><span class=\"qk-md-text complete\"> * Next $50,000: 6%<\/span><br><span class=\"qk-md-text complete\"> * Third $50,000: 10%<\/span><br><span class=\"qk-md-text complete\"> * Fourth $50,000: 14%<\/span><br><span class=\"qk-md-text complete\"> * Remainder: 17%<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Standard Rate (Two-tiered regime from 2024\/25 onwards):<\/span><\/strong><br><span class=\"qk-md-text complete\"> * Net income up to $5 million: 15%<\/span><br><span class=\"qk-md-text complete\"> * Portion of net income exceeding $5 million: 16%<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-04b2423\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-04b2423 uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">What are the common \"deductible items\" that can help me save tax?<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p><span class=\"qk-md-text complete\">In addition to the basic allowance, taxpayers should note the following frequently overlooked deductions (for 2025-2026):<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i171.73442988bcTAUO\">MPF Contributions:<\/span><\/strong><span class=\"qk-md-text complete\"> Maximum deduction of <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$18,000<\/span><\/strong><span class=\"qk-md-text complete\">.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Qualifying Annuity and TVC:<\/span><\/strong><span class=\"qk-md-text complete\"> Combined maximum deduction of <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$60,000<\/span><\/strong><span class=\"qk-md-text complete\">.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Domestic Rent Deduction:<\/span><\/strong><span class=\"qk-md-text complete\"> Maximum annual deduction of <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$100,000<\/span><\/strong><span class=\"qk-md-text complete\"> (additional $20,000 relief if eligible).<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Self-education Expenses:<\/span><\/strong><span class=\"qk-md-text complete\"> Maximum annual deduction of <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$100,000<\/span><\/strong><span class=\"qk-md-text complete\">.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Qualifying VHIS Premiums:<\/span><\/strong><span class=\"qk-md-text complete\"> Maximum deduction of <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$8,000<\/span><\/strong><span class=\"qk-md-text complete\"> per insured person.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Approved Charitable Donations:<\/span><\/strong><span class=\"qk-md-text complete\"> Donations must be $100 or more, with a maximum deduction of 35% of income.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-7e3eb1d\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-7e3eb1d uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">What are the \"Personal Allowances\" for 2026?<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i173.73442988bcTAUO\">Allowances are key to saving tax as they are deducted directly from your income:<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Basic Allowance:<\/span><\/strong><span class=\"qk-md-text complete\"> <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$132,000<\/span><\/strong><span class=\"qk-md-text complete\"> per taxpayer.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Married Person's Allowance:<\/span><\/strong><span class=\"qk-md-text complete\"> <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$264,000<\/span><\/strong><span class=\"qk-md-text complete\"> for couples under joint assessment.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Child Allowance:<\/span><\/strong><span class=\"qk-md-text complete\"> <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$130,000<\/span><\/strong><span class=\"qk-md-text complete\"> for each child under 18 (or full-time student); an additional $130,000 if the child is born in that year.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Dependent Parent\/Grandparent Allowance:<\/span><\/strong><span class=\"qk-md-text complete\"> $25,000 for dependents aged 55-60; $50,000 for those aged 60 or above (doubled if living together).<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Single Parent Allowance:<\/span><\/strong><span class=\"qk-md-text complete\"> <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">$132,000<\/span><\/strong><span class=\"qk-md-text complete\"> (applicable to those who are divorced, widowed, or separated and caring for children).<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-50c7fe4\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-50c7fe4 uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\"> What is \"Personal Assessment\"? How do I apply?<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i174.73442988bcTAUO\">Personal Assessment<\/span><\/strong><span class=\"qk-md-text complete\"> is a method that allows taxpayers to aggregate various sources of income (such as Salaries Tax, Profits Tax, and Property Tax).<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">How it saves tax:<\/span><\/strong><span class=\"qk-md-text complete\"> If you have high non-salary income (e.g., rent or business profits), aggregating them allows you to deduct personal allowances and other items, often significantly lowering your tax bill.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">How to apply:<\/span><\/strong><span class=\"qk-md-text complete\"> Simply sign the election in <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Part 7<\/span><\/strong><span class=\"qk-md-text complete\"> when completing your Individual Tax Return (BIR60). If a couple chooses joint Personal Assessment, both must sign.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-97cf1f7\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-97cf1f7 uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">What is the deadline for submitting the 2026 individual tax return?<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p><span class=\"qk-md-text complete\">Based on the tax returns issued by the Inland Revenue Department on May 4, 2026:<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Paper Submission:<\/span><\/strong><span class=\"qk-md-text complete\"> The deadline is one month after the issue date, which is <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">June 4, 2026<\/span><\/strong><span class=\"qk-md-text complete\">.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Online Submission (eTAX):<\/span><\/strong><span class=\"qk-md-text complete\"> An automatic one-month extension is granted, making the deadline <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">July 4, 2026<\/span><\/strong><span class=\"qk-md-text complete\">.<\/span><br><span class=\"qk-md-text complete\">* <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Recommendation:<\/span><\/strong><span class=\"qk-md-text complete\"> Using \"eTAX\" is not only convenient but also helps avoid late filing penalties.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d25916 elementor-widget elementor-widget-html\" data-id=\"0d25916\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/Va6aMazG0_U?si=16VlfXQG6sC-xMjY\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen=\"\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53ff6d0 elementor-widget elementor-widget-text-editor\" data-id=\"53ff6d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-size: 24pt;\">Summary:<\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9479157 elementor-widget elementor-widget-text-editor\" data-id=\"9479157\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The above provides the latest information on 2026 salary income tax calculation, personal tax deductions, and allowances. Learning how to complete your personal tax return can save you a significant amount of tax. Additionally, taxpayers can use <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/etax\/\"><strong>eTAX<\/strong><\/a><\/span> for online filing to receive an extra one-month extension. We hope you can flexibly utilize personal allowances, deductions, and Personal Assessment to achieve the best tax-saving solution.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3418418 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"3418418\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-294b1fb elementor-widget elementor-widget-text-editor\" data-id=\"294b1fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tGeneral Accounting has been established for over 20 years, providing <strong>one-stop tax filing<\/strong> services. Trust or Company Service Provider License No.: TC002940. If you have any questions regarding <strong>individual tax filing<\/strong>, our professional customer service managers can provide a free preliminary <strong>tax<\/strong> consultation.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1a8e86 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f1a8e86\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><a href=\"https:\/\/www.genacct.com\/en\/company-taxation\/\"><strong><span style=\"color: #0000ff;\"> \u3010Corporate Tax\u3011Unlimited\/Limited Company Tax Filing Guide | Latest Rates, Fees, and Process<\/span><\/strong><\/a><\/p><p><span style=\"color: #0000ff;\"><strong> <a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/employers-return\/\">[Employer\u2019s Return] BIR56A vs IR56B: What\u2019s the Difference? Company Filing for Employees | Employer Filing Guide<\/a><\/strong><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/etax\/\"><strong> \u3010Electronic Tax Filing\u3011eTAX Account Application and Activation Guide | Solutions for Forgotten Passwords \/ Tax Numbers<\/strong><\/a><\/span><\/p><p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/tax-deadline\/\"><strong> When will I receive my tax return? Guide to Tax Filing Months, Individual\/Corporate Tax, and Tax Extensions<\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-53b196b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53b196b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31d8196\" data-id=\"31d8196\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-981d027 elementor-widget elementor-widget-text-editor\" data-id=\"981d027\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"break-word\"><p>Sources<\/p><p>1. Inland Revenue Department Tax Information<br \/>https:\/\/www.ird.gov.hk\/eng\/tax\/ind_rem.htm<br \/>2. GovHK – Salaries Tax Personal Assessment Tax Rates<br \/>https:\/\/www.gov.hk\/en\/residents\/taxes\/taxfiling\/taxrates\/salariesrates.htm<br \/>3. IRD Table of Allowances, Deductions and Tax Rates<br \/>https:\/\/www.ird.gov.hk\/eng\/pdf\/pam61e.pdf<br \/>4. Charitable Donations and Tax-Exempt Charities<br \/>https:\/\/www.ird.gov.hk\/eng\/tax\/ach.htm<br \/>5. GovHK Allowance Amounts<br \/>https:\/\/www.gov.hk\/en\/residents\/taxes\/salaries\/allowances\/allowances\/7years.htm<br \/>6. Calculate Salaries Tax and Personal Assessment<br \/>https:\/\/www.gov.hk\/en\/residents\/taxes\/etax\/services\/tax_computation.htm<br \/>7. Tax Deductions for Qualifying Annuity Premiums and Tax Deductible MPF Voluntary Contributions<br \/>https:\/\/www.gov.hk\/en\/residents\/taxes\/salaries\/allowances\/deductions\/annuity.htm<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6f9cc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6f9cc3\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93e13f4\" data-id=\"93e13f4\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93b7f94 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"93b7f94\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions regarding \"How to Fill Out Salaries Tax\"<br \/>General Accounting provides free consultations<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd7dacf elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"cd7dacf\" data-element_type=\"widget\" data-settings=\"{"_animation":"zoomIn"}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4c9fe5 elementor-button-align-stretch elementor-widget elementor-widget-form\" 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class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm elementor-field-textual\" placeholder=\"How to Fill Out Salaries Tax\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send 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data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Would you like to learn about General Accounting\u2019s professional services?<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d011e2c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d011e2c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7ae837a\" data-id=\"7ae837a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-823db25 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"823db25\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u5831\u7a05\u670d\u52d9.webp);\" role=\"img\" aria-label=\"What is the difference between the \u201cEmployer\u2019s Return\u201d BIR56A and IR56B? What you need to know for the latest 2024 filing\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/tax-services\/\">\n\t\t\t\t\t\tTax Filing Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b116d89\" data-id=\"b116d89\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6e465e elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"c6e465e\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2024\/03\/\u6703\u8a08\u670d\u52d9.webp);\" role=\"img\" aria-label=\"Accounting and Auditing Services\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/corporate-accounting-services\/\">\n\t\t\t\t\t\tAccounting Services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b286518\" data-id=\"b286518\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1db2dad elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1db2dad\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b6aab53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6aab53\" data-element_type=\"section\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e3d2422\" data-id=\"e3d2422\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24a03ee elementor-widget elementor-widget-heading\" data-id=\"24a03ee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions regarding \"Personal Assessment Calculation\"<br \/>General Accounting provides free consultations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dc7819 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0dc7819\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: 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class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tax Filing Services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>According to a government press release1, the Inland Revenue Department began issuing 2.77 million individual tax returns (BIR60) on May 4, 2026. With over 20 years of experience in completing BIR60 forms, General Accounting shares Salaries Tax calculation methods and explains personal allowances and deductions. Learn how to maximize tax concessions when filing your personal […]<\/p>\n","protected":false},"author":6,"featured_media":25095,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[136,125],"tags":[137,139],"class_list":["post-25093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-individual-tax-filing","category-blogs","tag-personal-allowances","tag-salaries-tax"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=25093"}],"version-history":[{"count":7,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25093\/revisions"}],"predecessor-version":[{"id":26578,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25093\/revisions\/26578"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/25095"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=25093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=25093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=25093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}