{"id":25275,"date":"2024-12-12T07:08:43","date_gmt":"2024-12-12T07:08:43","guid":{"rendered":"https:\/\/www.genacct.com\/individual-tax-guide\/"},"modified":"2026-06-18T03:24:18","modified_gmt":"2026-06-18T03:24:18","slug":"individual-tax-guide","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/individual-tax-guide\/","title":{"rendered":"Personal Salaries Tax Guide 2026: Understanding Your Rights Before Filing Tax Returns and Paying Taxes"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\tIn Hong Kong, personal taxation is an essential responsibility for every citizen. Whether it is employment income, self-employed income, rental income, or other sources, proper tax management is crucial for securing personal financial stability. This article will delve into several important aspects of Hong Kong personal taxation, including Salaries Tax Assessments, Provisional Tax, Revision of Assessment, and Objection to Assessment, to help you better understand and manage your tax affairs.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Personal\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

When will I receive my 2026 Tax Return - Individuals?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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<\/a><\/span><\/strong> (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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

Extended Reading: When to Receive Tax Forms? A Complete Guide to Tax Months, Personal\/Corporate Filing, and Tax Extensions<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"When\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

What are the Personal Allowances for 2026?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Allowances for the 2025\/2026 year of assessment:Basic Allowance: HK$132,000Married Person’s Allowance: HK$264,000Additionally, 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<\/span><\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

Personal Rights to Know Before Filing and Paying Taxes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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<\/a><\/span><\/strong>, 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

Essential Information Before Filing and Paying Taxes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Tax Filing Notes<\/span><\/strong><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tSalaries Tax is a major responsibility for Hong Kong taxpayers. Each year, the Inland Revenue Department calculates the tax payable and the following year’s provisional tax based on the income, allowances, and tax concessions submitted in the individual tax return. Therefore, it is vital to fill out the tax return carefully.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Verifying the Notice of Assessment<\/span><\/strong><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tAfter receiving the Notice of Assessment, taxpayers should carefully check the content to ensure the data is correct and pay the tax according to the deadline on the notice. If there is a dispute regarding the tax calculation, taxpayers may apply for an objection or a revision of assessment under the Inland Revenue Ordinance. Furthermore, provisional tax is a pre-payment for the next year’s tax and is an essential part to understand and calculate.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Tax Payment Notes<\/span><\/strong><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tBefore paying Salaries Tax, it is very important to understand your personal rights. First, verifying the Salaries Tax Notice of Assessment is key, as it lists personal income, deductions, and allowances in detail. If there is an error, the taxpayer has the right to file an application for objection. Second, provisional tax is calculated based on the current year’s income to estimate the next year’s tax; if income changes, one can apply for a holdover of provisional tax.\n\nTaxpayers should note the payment deadlines on the notice and prepare for payment in advance to avoid penalties. Payment methods are flexible, including electronic payment, mailing a check, or paying in person, and it is recommended to keep payment records.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

Important Concepts Before Filing and Paying Taxes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

1. Salaries Tax Notice of Assessment<\/h3>

Salaries Tax Notice of Assessment<\/strong><\/a> 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

2. Provisional Tax<\/h3>

Provisional Tax<\/strong><\/a> 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

3. Revision of Assessment<\/h3>

If a taxpayer discovers an error or omission after receiving a tax notice, they can apply for a Revision of Assessment<\/strong><\/span>. The application requires the submission of relevant forms and evidence and must be completed within the statutory time limit to avoid overpaying tax.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t

4. Objection to Assessment<\/h3>

If a taxpayer is dissatisfied with the Inland Revenue Department’s assessment, they can file an Application for Objection to Assessment<\/strong><\/span> 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.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\r\n\t\t\t
\r\n\t\t\t\t
\r\n\t\t\t\t\t\t\t\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<\/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

When will I receive the 2026 Tax Return - Individuals (BIR60)? What is the submission deadline?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t

The Hong Kong Inland Revenue Department usually issues Tax Returns - Individuals in early May each year. For the 2025\/26 year of assessment:<\/p>

  • Date of Issue: Expected to be issued on May 4, 2026.<\/li>
  • Submission Deadlines:
    • Paper Filing: Must be submitted within 1 month from the date of issue.<\/li>
    • Online Filing (eTAX): Automatically granted a 1-month extension, meaning it must be submitted within 2 months from the date of issue.<\/li><\/ul><\/li><\/ul>

      Note: Late submission may result in penalties; it is recommended to handle it as soon as possible upon receipt.<\/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

      \r\n\t\t\t\t\t\t\t\t
      \r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<\/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

      What are the personal allowances for the 2025\/2026 year?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
      \r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t

      For the 2025\/2026 year of assessment, the basic allowances for taxpayers are as follows. Utilizing these can effectively reduce the tax payable:<\/p>

      • Basic Allowance: HK$132,000<\/li><\/ul>

        Married Person's Allowance: HK$264,000Additionally, taxpayers can apply for deductions for dependent parents, children, and disabled dependents to further lower their tax burden.<\/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

        \r\n\t\t\t\t\t\t\t\t
        \r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<\/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

        What is \"Provisional Tax\"? What if my income decreases?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
        \r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t

        Provisional Tax<\/strong><\/strong> 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.<\/p>

        • 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.\"<\/li><\/ul>

          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).<\/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

          \r\n\t\t\t\t\t\t\t\t
          \r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<\/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

          What should I do if I find errors in the Notice of Assessment?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
          \r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t

          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:<\/p>

          • Revision of Assessment: If information is incorrect or missing, you can submit relevant proof to apply for a revision.<\/li><\/ul>

            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.<\/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

            \r\n\t\t\t\t\t\t\t\t
            \r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<\/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

            What are the consequences of late tax filing?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t
            \r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t

            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.<\/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

            \n\t\t\t\t\t