Property Tax Calculator

Personal Tax Tools

Calculate Hong Kong property tax for rental income from properties

Property Details

Year of Assessment

Property Type

Rental Income

Monthly Rent (HKD)

HK$

Enter the monthly rental amount

Rental Period (Months)

Received Premium/Key Money?

Deductions

20% Statutory Allowance

A standard 20% deduction is automatically applied for repairs and outgoings.

Irrecoverable Rent (HKD)

HK$

Rent that could not be collected despite taking reasonable steps

Rates Paid by Owner (HKD)

HK$

Government rates paid if not recovered from tenant

Property Tax Calculation

Property Tax Payable HK$ 0

15% Rate

Net Assessable Value HK$ 0

Quarterly Payment HK$ 0

Calculation Breakdown

Gross Rental Income HK$ 0

Irrecoverable Rent HK$ 0

Rates Paid HK$ 0

Assessable Value HK$ 0

20% Statutory Deduction HK$ 0

Net Assessable Value HK$ 0

Tip

Property owners may elect for Personal Assessment to potentially reduce their overall tax liability by combining all income sources and claiming additional deductions.

Official Data Source

Tax rates and allowances are based on data from the IRD - Property Tax .

Updated: 2024/25

For reference only

關於香港物業稅

物業稅是對在香港擁有土地或樓宇的業主，就其物業收取的租金所徵收的稅項。

物業稅計算方法

物業稅按以下公式計算：

租金收入
減去：不能追回的租金
減去：業主繳付的差餉
= 應評稅值
減去：20%標準修葺及支出免稅額
= 應評稅淨值
× 15% 稅率
= 物業稅

20%標準扣減

所有業主均可享有20%的標準扣減，以抵銷維修費用和其他支出。此扣減是自動適用的，無需提供實際支出證明。

可扣除項目

不能追回的租金：經合理努力仍無法收回的租金
差餉：由業主繳付而非由租客繳付的差餉

個人入息課稅選擇

業主可選擇以個人入息課稅方式報稅，將所有收入（包括薪俸收入和物業收入）合併計算，並可申請額外扣除項目如：

按揭利息
個人免稅額
強積金供款

這種方式可能會降低整體稅負，特別是對於收入較低的業主。

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