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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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B) General guidelines on how to compute Salaries Tax

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  1. What income is assessable and what deductions (and allowances) can be claimed under Salaries Tax?


  2. What are the current rates for salaries tax?


  3. How is Salaries Tax computed?


  4. Further to the above Q&A, do I also have to pay Provisional Salaries Tax for the subsequent year of assessment? When do I pay my Salaries Tax and Provisional Salaries Tax?


  5. Under what circumstances can I apply for paying less tax, or for the holding over (deferring payment) of Provisional Salaries Tax?


  6. How can married persons report their salary income?