Hong Kong Salaries Tax for Students & First-Time Workers
Working your first job in Hong Kong — part-time during studies or full-time after graduation? You may receive a tax return from the IRD and wonder what to do. Our CPAs explain everything simply and ensure you pay only what you legally owe — nothing more.
Student Tax Specialist
Working your first job in Hong Kong — part-time during studies or full-time after graduation? You may receive a tax return from the IRD and wonder what to do. Our CPAs explain everything simply and ensure you pay only what you legally owe — nothing more.
⚠ 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.
您是否正面對以下稅務問題？
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.
適合對象
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.
服務範疇
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.
簡單、高效、專業
Initial Assessment
We review your income, employment records, and any IRD forms you have received.
30 minsAllowance & 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 day為真實客戶帶來真實成果
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
免費專家諮詢
立即與資深稅務專家聯繫
- 免費30分鐘初步諮詢
- 資深註冊會計師為您服務
- 無需承諾，隨時取消
為何選擇 TAX.hk
深厚的香港稅務專業知識
我們的註冊會計師擁有15年以上香港稅務經驗，時刻掌握稅務局的最新動態。
透明固定收費
無按小時計費的意外開支。開始前清楚了解費用。
24小時回覆
我們於一個工作天內回覆所有查詢，緊急情況4小時內處理。
嚴格保密
所有客戶資料均依據嚴格的專業保密責任妥善保管。
常見問題
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