Guide to Tax Return Individuals

This Guide explains how to complete the Tax Return - Individuals. Most of your questions will be answered here. If you need other information or assistance, you may:

visit www.ird.gov.hk for Allowances, Deductions and Tax Rate Table , Related Tax Rules, Specimen of Completed Tax Return - Individuals and other information under 'Tax Information : Individuals'

use the 'Fax-A-Form' Service (2598 6001), select the language and press the following keys to obtain: Allowances, Deductions and Tax Rate Table [Key(2)(2)],Related Tax Rules [Key (2) (5)], Specimen of Completed Tax Return - Individuals [Key (2) (4)], Proforma Profits Tax Computation Form [IR957A(e)] [Key (2) (8)]

mail (G.P.O. Box 132, Hong Kong) or fax (2877 1232) your written enquiries to the Assessor, quoting your file number and day-time contact telephone number

telephone 187 8022 during the service hours (Service hours - Monday to Friday 8:15 a.m. to 12:30 p.m. ; 1:30 p.m. to 5:30 p.m. except Public Holidays)

call at the Central Enquiry Counter at G/F of the Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong

For information on submission of tax return through the Internet, please refer to the leaflet or visit www.gov.hk/etax

(A) Personal Information Collection Statement

(B) Forms and Documents to be Submitted

(D) How to Complete the Return

Part 1 Personal Particulars

Part 2 Notification

Part 3 Property Tax

Part 4 Salaries Tax

Part 5 Profits Tax

Part 6 Deemed Assessable Profits under section 20AE, 20AF, 20AX and / or 20AY of the Inland Revenue Ordinance

Part 7 Personal Assessment

Part 8 Deduction for Interest Payments / Domestic Rents

Part 9 Qualifying Premiums Paid under Voluntary Health Insurance Scheme (VHIS) Policy

Part 10 Deduction for Assisted Reproductive (AR) Service Expenses

Part 11 Qualifying Annuity Premiums and Tax Deductible MPF Voluntary Contributions

Part 12 Allowances and Elderly Residential Care Expenses

Part 13 Declaration

Appendix

(May 2026)