Part 3 Property Tax
Only report details of properties which you were the
SOLE OWNER, as
registered in the Land Registry, and were
LET during the year
in this part.
Do not report rental income from properties jointly
owned or co-owned by you here. Separate Property Tax
Returns will be issued in respect of the jointly owned
or co-owned properties. If you have not received a
Property Tax Return for any let property that is
jointly owned or co-owned by you, please fill in
Form IR6129
or inform this Department in writing.
The property location should be the full address as
registered in the Land Registry.
The rental income should be the gross rental income
for the whole letting period in the year, not monthly
rental. [ item (3) of
paper return
]
Apart from rates paid by you and irrecoverable rent,
you are not entitled to any further deductions such as
Government rent, management fee, renovation or
refurbishment expenses and utilities charges, etc. A
statutory allowance for repairs and outgoings at 20%
of the assessable value will be automatically granted
in the assessment. [ item (4) of
paper return
]
If you complete
paper return
and you had more than two
SOLELY-OWNED
properties let during the year, supply details of
other properties in the same format on a separate
sheet. Then enter the TOTAL no. of properties let,
amount of the rates paid by you and irrecoverable rent
and gross rental income after deductions of all
properties let in boxes [8], [9] and [10]
respectively. For Internet Filing, you may report up
to three properties and supply details of other
properties in the 'Supplementary Information on Tax
Return' text box.
In case you are the executor of the estate of a
deceased SOLE OWNER
of properties, you should declare income from the
properties owned by the deceased in the return issued
to you in the capacity of the executor of the estate
of the deceased owner,
not in your own return.
Attention:
Election for Personal Assessment may reduce your tax
liability.
(May 2026)