Are you a first-time taxpayer in Hong Kong feeling overwhelmed by the prospect of filing your tax return? With the launch of the new Individual Tax Portal (ITP) in July 2025, the Inland Revenue Department has transformed tax filing from a daunting chore into a streamlined digital experience. This comprehensive guide will walk you through every step of navigating Hong Kong’s eTAX system, ensuring you file accurately, claim all eligible deductions, and meet crucial deadlines with confidence.

Understanding Hong Kong’s New Individual Tax Portal (ITP)

On 22 July 2025, the Hong Kong Inland Revenue Department (IRD) officially launched three new tax portals under eTAX, with the Individual Tax Portal (ITP) representing a significant upgrade from the previous system. This comprehensive platform offers individual taxpayers a centralized, mobile-friendly solution for managing all personal tax matters including tax return filing, personal particulars updates, and real-time access to tax positions.

The ITP reflects Hong Kong’s commitment to digital government services, offering enhanced security features, improved user experience, and seamless integration with Hong Kong’s digital identity system, iAM Smart. For first-time filers, understanding how to navigate this system is crucial for ensuring timely and accurate tax compliance.

Why the ITP Matters for First-Time Filers

As a first-time filer, you’re starting with a clean slate. The ITP’s intuitive design and guided workflows make it easier than ever to understand what information you need to provide, what deductions you can claim, and how to avoid common mistakes. The system automatically calculates your tax liability under both progressive and standard rates, ensuring you pay the minimum legal amount.

Getting Started: Registration and Account Setup

Step 1: Understanding Your Registration Options

Before beginning your registration, it’s important to understand that there are different pathways depending on whether you’re a completely new user or an existing eTAX account holder:

Step 2: New User Registration Process

If you’re registering for the first time without iAM Smart or a digital certificate, follow these steps:

1. Visit the ITP Login Page: Navigate to the official eTAX portal at https://etax.ird.gov.hk
2. Select “New Registration”: Click on the “New Registration” button on the login page
3. Enter Your Details: Provide your Tax Identification Number (TIN), Hong Kong Identity Card (HKID) number or passport number, and contact information
4. Choose Access Code Delivery Method: Select whether to receive your access code by post to your correspondence address (as recorded in IRD’s database) or via SMS to your registered mobile number
5. Submit Registration: Complete the registration form and submit
6. Wait for Access Code: The IRD will send your access code within 2 working days. If you haven’t received it within a reasonable timeframe, contact the IRD at +852 183 2011
7. First Login: Once you receive your access code, return to the ITP login page and login using your TIN and the access code provided
8. Set Your Password: Upon first login, you’ll be prompted to create a permanent password for future logins

Filing Your BIR60 Tax Return: Step-by-Step Guide

The BIR60 is the Individual Tax Return form issued annually by the IRD to individuals who have earned income in Hong Kong. For the 2024/25 assessment year, tax returns are typically issued in early May, with filing deadlines set for one month after the date of issue (two months for e-filers due to the automatic extension).

Before You Begin: Gather Required Documents

Preparation is key to accurate and efficient filing. Collect the following documents before starting:

Step-by-Step E-Filing Process

Step 1: Access Tax Filing Section

1. Login to the ITP using your preferred authentication method
2. From the main dashboard, click on “Tax Return Filing”
3. Select “File Individual Tax Return (BIR60)”
4. Confirm the assessment year (2024/25)

Step 2: Report Employment Income

Enter income details from your IR56B form(s). Report gross salary including basic salary, bonuses, commissions, housing allowances, and other cash allowances. If you had multiple employers during the year, add each separately. The system will automatically calculate your total assessable income.

Step 3: Claim Deductions (2024/25 Limits)

The ITP’s pre-fill feature is particularly useful here. If you’ve previously saved deduction information, it will automatically populate. Review and update as necessary:

Step 4: Claim Personal Allowances

The system will guide you through claiming applicable allowances based on the personal information you verified earlier:

Step 5: Review Estimated Tax Computation

Click on “Generate Tax Computation” to see an estimate of your tax liability. The system will calculate your tax under both progressive rates and standard rate:

Standard Rate (from 2024/25): 15% on first HK$5 million of assessable income less deductions, and 16% on portion exceeding HK$5 million. The IRD will automatically charge you whichever results in lower tax.

Common First-Time Filer Mistakes to Avoid

Income Reporting Errors

• Mistake: Not reporting all sources of income, especially part-time work or consultancy fees
• Solution: Report all Hong Kong-sourced income earned during the tax year, even if tax hasn’t been withheld
• Mistake: Forgetting to include non-cash benefits (housing, car allowances)
• Solution: Check your IR56B carefully; employers must report all benefits

Deduction Claim Errors

• Mistake: Claiming more than the maximum allowable deductions
• Solution: Review the deduction limits table above before submitting
• Mistake: Claiming charitable donations without proper receipts
• Solution: Only claim donations to IRD-approved charities and retain receipts for 7 years
• Mistake: Not understanding the 35% limit on charitable donations
• Solution: Calculate 35% of your assessable income after other deductions – you can’t claim more than this even if you donated more

Filing Deadline Errors

• Mistake: Missing the deadline despite the automatic e-filing extension
• Solution: File as soon as you receive your BIR60; don’t wait until the last minute
• Mistake: Not notifying the IRD when no tax return is received but income was earned
• Solution: If you earned taxable income in 2024/25 but didn’t receive a BIR60, you must notify the IRD in writing by 31 July 2025

Record Keeping Requirements

Hong Kong tax law requires you to retain all tax-related records for 7 years from the end of the relevant year of assessment. For 2024/25, this means keeping records until at least 31 March 2032.

Filing your first Hong Kong tax return doesn’t have to be intimidating. The Individual Tax Portal is designed to guide you through each step with clear instructions and helpful features. By starting early, staying organized, and using the e-filing benefits, you can ensure accurate compliance while minimizing stress. Remember that the IRD offers multiple support channels if you need assistance, and for complex situations, consulting a qualified tax professional can provide valuable peace of mind.