Hong Kong online tax filing tutorial: teach you step by step how to fill in the salaries tax return form
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Personal Tax Guide
Hong Kong Online Tax Filing Tutorial: A Step-by-Step Guide to Completing Your Salaries Tax Return
📋 Key Highlights
Filing Deadline: Paper tax returns must be submitted within about 1 month after issuance (around early June); online tax filing (eTAX) deadline can be extended to early July.
Year of Assessment: April 1 each year to March 31 of the following year (the 2024/25 year of assessment covers April 1, 2024 to March 31, 2025).
Key Allowances & Deductions: Basic Allowance of HK$132,000, MPF mandatory contributions deduction cap of HK$18,000, approved charitable donations cap at 35% of assessable income.
Record Keeping: All tax-related documents must be retained for 7 years from the date of submission.
Late Penalty: A 5% surcharge is imposed on overdue tax payments, and an additional 10% surcharge will be levied if unpaid after the grace period.
Every May, when you receive the green tax return from the Inland Revenue Department, do you feel a hint of stress? As one of Hong Kong's millions of taxpayers, mastering online tax filing skills will not only give you peace of mind, but also ensure that you claim all eligible allowances and deductions to legally minimize your tax burden. This comprehensive guide will walk you step-by-step through the eTAX online filing process—from preparing documents to submitting confirmation—helping you fulfill your tax obligations efficiently while saving tax smartly.
Hong Kong's Salaries Tax operates on a territorial source basis of taxation, meaning it only taxes employment or office income (including pensions) arising in or derived from Hong Kong. The tax system offers progressive tax rates, with a standard rate as an alternative calculation, making it one of the most taxpayer-friendly tax systems in Asia.
Net Chargeable Income Band
Tax Rate
First HK$50,000
2%
Next HK$50,000
6%
Next HK$50,000
10%
Next HK$50,000
14%
Remainder
17%
The standard tax rates for the 2024/25 year of assessment are: 15% on the first HK$5 million of net income, and 16% on the portion exceeding HK$5 million. The Inland Revenue Department will automatically apply the calculation method that is more advantageous to you (i.e., progressive rates or standard rate) to assess your tax.
⚠️ Important Note: Receiving a tax return from the Inland Revenue Department triggers your filing obligation. Even if you believe your income is below the tax allowance, you must still complete and submit the tax return by the deadline. Failure to submit on time may result in penalties, estimated assessments issued by the Inland Revenue Department (which are usually higher than the actual tax payable), and even legal action.
Annual Tax Filing Timeline
Hong Kong's year of assessment begins on 1 April and ends on 31 March of the following year. The Inland Revenue Department typically issues tax returns for the previous year of assessment in early May each year. Understanding the following key dates is crucial to avoiding penalties:
Step 1: Prepare Required Documents and Information
Before logging in to eTAX, adequate preparation is essential. Organizing all the necessary documents in advance will make the process smoother and reduce the risk of errors. You will need to gather the following information:
Proof of Income: The annual "Form IR56B" issued by your employer, which summarizes your total income, bonuses, allowances, and taxable benefits. Retain monthly payslips for verification.
Proof of Deductions: MPF contributions annual statements (deduction cap of HK$18,000), approved charitable donation receipts (capped at 35% of assessable income), expenses of self-education receipts (cap of HK$100,000), home loan interest certificates (cap of HK$100,000, for up to 20 years), and qualifying annuity premiums/tax-deductible MPF voluntary contributions documents (cap of HK$60,000).
Personal Information: Hong Kong Identity Card (HKID) number, current residential address, contact details, and employer information, including the registered company name and Business Registration Number.
💡 Pro Tip: Create a dedicated tax folder on your computer or cloud storage. Scan and save all receipts and statements throughout the year to avoid a last-minute rush during tax season.
Visit the official Inland Revenue Department eTAX website: https://etax.ird.gov.hk. Before entering any personal information, please make sure you are on the correct and secure website. The platform provides two secure authentication methods:
Authentication Method
Description
Key Requirements
Digital Certificate
Authenticate using a valid digital certificate (such as a Hongkong Post e-Cert)
Requires advance application and installation of the digital certificate; provides the highest level of security
eTAX Account Password
Log in using your HKID number and the password set during eTAX registration
Requires advance registration of an eTAX account; convenient for regular use
After successfully logging in, you will enter your personalized eTAX dashboard. Under "My Tax Matters" or a similar section, locate the Salaries Tax Return for the relevant year of assessment.
The eTAX system will guide you through logically structured sections. Proceed systematically and carefully review the contents of each page before moving to the next. The platform provides helpful explanations accessible via icons or links.
Report Your Income
Report income from each employment during the year of assessment (1 April to 31 March). Include:
Basic salary and wages
Bonuses, commissions, and directors' fees
Allowances and housing benefits (if taxable)
Pension income
Please refer directly to your IR56B form for exact figures. If you have more than one employer, please fill in the details separately for each income source.
Claiming Allowances and Deductions
This is a critical step for significantly reducing your net chargeable income. Key allowances for the 2024/25 year of assessment include:
Basic Allowance: HK$132,000 (HK$264,000 for married persons)
Child Allowance: HK$130,000 per child (an additional HK$130,000 in the year of birth)
Dependent Parent/Grandparent Allowance (aged 60 or above): HK$50,000
Single Parent Allowance: HK$132,000
Enter accurate details and amounts for each deduction claimed. While you are not required to upload supporting documents upon submission, you must retain all receipts and records for 7 years, as the Inland Revenue Department (IRD) may request them during an audit.
⚠️ Important Note: The eTAX system automatically calculates your tax payable based on the information you enter. The accuracy of the final tax assessment depends entirely on the data you provide. Before proceeding to the next step, please be sure to double-check all figures against your original documents.
Before final submission, please conduct a comprehensive review:
Verify all income figures against the IR56B form
Cross-check deduction amounts against supporting documents
Confirm that personal and employer details are accurate and error-free
Review the calculated tax amount for reasonableness
Once confirmed, click the submit button to securely transmit your tax return to the IRD. A successful transmission marks your official submission date.
💡 Pro Tip: Immediately after submission, download and save your official submission acknowledgement receipt. This document contains a unique reference number, submission date/time, and year of assessment details. Please keep it safely alongside your tax records as proof of timely submission.
After submitting your tax return, you will receive a Notice of Assessment (tax demand note) specifying the tax payable and payment due dates. Salaries Tax is typically paid in two instalments (January and April). The IRD offers several payment methods:
Payment Method
Type
Description
Internet Banking
Online
Pay via your bank's online banking platform
Faster Payment System (FPS)
Online
Pay via mobile banking apps using the IRD QR code or payment code
Payment by Phone Service (PPS)
Online / Phone
Pay via the Internet or tone phone after registering your account
Cheque
By Post / Drop-in
Mail a cheque to the Inland Revenue Department or use designated drop-in boxes
Direct Debit
Online / Offline Setup
Arrange automatic deduction from your bank account
⚠️ Important Note: Late payments will incur penalties. A 5% surcharge will be imposed on overdue tax, and an additional 10% surcharge will be added if the tax remains unsettled after the grace period. Continued default may lead to recovery actions and legal proceedings.
If you discover an error after submission or receive an inquiry from the Inland Revenue Department, please follow these procedures:
Amending Tax Returns: Submit a revised tax return or amendment form via the eTAX platform. You can check your submission history for guidance.
Responding to IRD Inquiries: Reply promptly through the designated channels. The eTAX platform provides secure communication options.
Record Keeping: All tax documents must be retained for 7 years from the date of submission. This includes submission receipts, filed tax returns, Form IR56B, MPF statements, and supporting documentation for deductions.
Planning ahead can streamline future tax filing procedures and optimize your tax position:
Planning Scope
Key Action
Digital Record Keeping
Systematically store all tax documents in digital format throughout the year
Provisional Tax Management
Review assessment results; if your income is expected to drop significantly, you can apply to hold over payment or reduce provisional tax
Stay Informed
Monitor Inland Revenue Department announcements for tax law amendments, allowance updates, and procedural adjustments
✅ Key Takeaways
Filing tax returns online via eTAX extends the deadline from early June (for paper returns) to early July.
Hong Kong provides generous allowances, including a HK$132,000 Basic Allowance and various deduction items, effectively reducing net chargeable income.
Be sure to download and save the submission acknowledgment receipt as proof of timely tax filing.
All tax documents must be retained for 7 years for inspection in case of an IRD audit.
Late tax payments will first incur a 5% surcharge, followed by an additional 10% surcharge if the outstanding amount remains unpaid after the grace period.
You can use the eTAX platform to amend tax returns and communicate securely with the Inland Revenue Department.
Filing your Salaries Tax return online through the Hong Kong Inland Revenue Department's eTAX system is a straightforward, convenient, and secure process. By following this step-by-step guide and keeping your documents well-organized throughout the year, you can efficiently fulfill your tax obligations while ensuring you claim all eligible allowances and deductions. Remember, filing and paying your taxes on time is not only a legal requirement, but also helps you avoid unnecessary penalties and complications.
📚 Sources
The content of this article has been verified against official Hong Kong Government information and authoritative reference sources:
Last updated: December 2024 | The information in this article is for general reference only. For specific questions, please consult a qualified tax professional.
