Your First Hong Kong Tax Return — Students and New Graduates
Most students and new graduates end up owing nothing, because the basic allowance covers a first part-time or graduate salary. But a return still arrives, it still has to be filed, and self-education expenses are worth claiming from the very first year.
Student Tax Specialist
Most students and new graduates end up owing nothing, because the basic allowance covers a first part-time or graduate salary. But a return still arrives, it still has to be filed, and self-education expenses are worth claiming from the very first year.
⚠ You Must File a Return Even If You Owe No Tax
If the IRD sends you a BIR60 tax return form, you are legally required to complete and submit it by the deadline — even if your income is below the taxable threshold and you owe zero tax. Failure to file carries an automatic penalty of up to HKD 10,000 per form. Never ignore an IRD form.
Sehen Sie sich mit diesen Steuerproblemen konfrontiert?
Receiving a First Tax Return
Many students panic when they receive their first BIR60. The form looks intimidating, but for most students, completion is straightforward with the right guidance.
Not Claiming Personal Allowance
Every individual is entitled to a basic personal allowance of HKD 132,000 for 2025/26. Many first-time filers forget to claim it and overpay.
Self-Education Expense Deduction
Tuition fees for qualifying courses paid by yourself can be deducted up to HKD 100,000/year under s.12(1)(f) of the IRO.
Provisional Tax in Year Two
In your second working year, the IRD issues a combined bill covering current-year tax PLUS provisional tax for next year — many new workers are shocked by the size.
Für wen dieser Service ist
Students working evenings, weekends, or during summers who receive their first IRD correspondence.
New graduates filing their first full salaries tax return with a year of employment income.
Those funding their own tuition fees who can claim the self-education expense deduction.
Entrepreneurial students selling products or services online who need business registration guidance.
Parents who want their working children to understand and meet their tax obligations from the start.
Was wir abdecken
First Tax Return Completion
We complete your BIR60 correctly, claiming all applicable allowances and deductions.
Self-Education Deduction Claim
We identify qualifying courses and claim up to HKD 100,000 self-education expense deduction.
MPF Deduction Calculation
We ensure your mandatory MPF contributions are correctly deducted from assessable income.
Provisional Tax Explanation & Management
We explain your provisional tax demand and help you plan for the combined payment in year two.
First-Year Tax Education Session
A 1-hour session explaining HK salaries tax basics, allowances, and annual obligations clearly.
Einfach, effizient, professionell
Initial Assessment
We review your income, employment records, and any IRD forms you have received.
30 minsMPF & Self-Education Deduction Review
We identify your applicable allowances, MPF deductions, and self-education expenses.
30 minsReturn Completion & Review
We complete your BIR60 and walk you through every line so you understand it.
1–2 hoursFiling & Future Planning
We file your return and brief you on provisional tax and the following year's obligations.
1 dayEchte Ergebnisse für echte Kunden
University student working 3 days a week in retail
- Annual part-time income HKD 88,000
- Below basic allowance — nil tax payable
- Had received BIR60 but ignored it (nearly 3 months past deadline)
- Late filing penalty waived with first-offence explanation
First-year analyst with self-funded MBA
- Graduate salary HKD 360,000
- Part-time MBA tuition HKD 95,000 paid personally
- Self-education deduction HKD 95,000 claimed
- Combined with basic allowance: assessable income reduced to HKD 233,000
Kostenlose Expertenberatung
Sprechen Sie heute mit einem erfahrenen Steuerspezialisten
- Kostenlose 30-minütige Erstberatung
- Senior-CPA für Ihren Fall
- Ohne Verpflichtung — jederzeit kündbar
Warum TAX.hk
Tiefe HK-Steuerexpertise
Unsere CPAs verfügen über mehr als 15 Jahre HK-Steuererfahrung und verfolgen jedes IRD-Update.
Transparente Festhonorare
Keine Überraschungen bei Stundensätzen. Sie kennen Ihre Kosten, bevor wir starten.
Antwort in 24 Stunden
Wir antworten auf alle Anfragen innerhalb eines Werktags. Dringende Fälle innerhalb von 4 Stunden.
Strikte Vertraulichkeit
Alle Kundendaten unterliegen der strengen beruflichen Schweigepflicht.
Häufig gestellte Fragen
Schnelle Antworten auf Ihre Fragen
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