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Salaries Tax
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Profits Tax
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Property Tax
Personal Assessment (for more tax relief)
Arrangement between China and Hong Kong (to avoid double taxation)
Stamp Duty
Estate Duty
Objection and Appeal against Tax Assessments
Advance Rulings (to obtain early decisions on uncertain tax matters)
Obligations of taxpayers and employers to furnish information under the Inland Revenue Ordinance
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4. I bought a property and took out a mortgage loan for 10 years. Can I get any relief for the mortgage interest paid?

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The availability of relief depends on the usage of the property.

Usage of your property

Where to claim deductions

Let for rental income which is subject to Property Tax

Deduct mortgage interests from net assessable value under Personal Assessment (limit: reducing net assessable value to zero)

Occupied for use as the premises of your business

Deduct mortgage interests from your assessable profits under Profits Tax.

Occupied as your residence

Deduct home loan interest under Salaries Tax or Personal Assessment.

Vacant or occupied as dwelling by relatives rent-free (i.e. not for self-occupation or let-out)

No deduction.