Navigating Hong Kong’s eTAX Portal: A Step-by-Step Guide for First-Time Filers

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 eTAX system. This comprehensive platform offers individual taxpayers a centralised, 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 represents more than just a technical upgrade. It 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.

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

Step 3: Linking Your iAM Smart Account (Recommended)

iAM Smart is Hong Kong’s digital identity system, launched in December 2020, and represents the most secure and convenient method for accessing government e-services. All Hong Kong Identity Card holders aged 11 or above are eligible to register. Here’s why you should consider linking your iAM Smart account:

• Enhanced Security: Biometric authentication (fingerprint or facial recognition) on your mobile device
• Convenience: No need to remember separate passwords for different government services
• Two-Factor Authentication: Built-in 2FA for added security (with iAM Smart+)
• Digital Signing: iAM Smart+ allows legal digital signatures for official documents
• Mobile Access: Seamless integration with the eTAX mobile app

To link your iAM Smart account to the ITP:

1. Download the iAM Smart app from the App Store or Google Play if you haven’t already
2. Register for an iAM Smart account using your HKID and biometric verification
3. Go to the ITP login page and select “Continue with iAM Smart”
4. Follow the on-screen instructions to authenticate and link your accounts
5. Future logins will only require biometric authentication on your mobile device

Navigating the Individual Tax Portal Interface

Once you’ve successfully logged into the ITP, you’ll be greeted with a modern, mobile-responsive dashboard that automatically adjusts to desktops, tablets, and mobile devices. The interface is organised into several key sections:

Main Dashboard Features

• Tax Position: Real-time view of your current tax status, outstanding assessments, and payment due dates
• eTAX Inbox: Receive electronic notifications and correspondence from the IRD
• Tax Filing: Access to file your annual tax returns (BIR60)
• Personal Particulars: Update your address, contact information, and other personal details
• Document Upload: Submit supporting documents (up to 5 files, maximum 200MB total)
• Tax Computation History: View past assessments and tax computations
• Saved Deductions: Pre-saved deduction details that auto-fill in future returns
• Payment Options: Make tax payments electronically via PPS, bank transfer, or credit card

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 were issued on 2 May 2025, with filing deadlines typically 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: Verify Personal Particulars

1. The system will display your personal information on record
2. Carefully verify your name, HKID number, and correspondence address
3. Update your marital status if there have been changes
4. Add or update dependent information (spouse, children, parents)
5. Click “Confirm” once all details are accurate

Step 3: Report Employment Income

1. Enter income details from your IR56B form(s)
2. Report gross salary including:
   • Basic salary
   • Bonuses and commissions
   • Housing allowances or rent refunds
   • Other cash allowances (education, transport, etc.)
   • Share awards or stock options
   • Gratuities or end-of-contract payments
3. Add employer details: name, business registration number, period of employment
4. If you had multiple employers during the year, add each separately
5. The system will automatically calculate your total assessable income

Step 4: Claim Deductions

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:

1. Mandatory Provident Fund (MPF): Enter total mandatory contributions (maximum deduction: HK$18,000)
2. Self-Education Expenses: Claim course fees for approved education (maximum: HK$100,000)
3. Home Loan Interest: Enter interest paid on qualifying home loans (maximum: HK$100,000, or HK$120,000 if residing with a child born on/after 25 October 2023)
4. Domestic Rent: Claim rent paid for Hong Kong residence (maximum: HK$100,000, or HK$120,000 with qualifying child, from 2024/25)
5. Elderly Residential Care Expenses: Enter payments to care homes for parents/grandparents (maximum: HK$100,000 per parent/grandparent)
6. Voluntary Health Insurance Scheme (VHIS): Add premiums paid (maximum: HK$8,000 per insured person, no cap on number of insured)
7. Assisted Reproductive Services: New for 2024/25 – claim qualifying expenses (maximum: HK$100,000)
8. Charitable Donations: Enter donations to approved charities (minimum HK$100, maximum 35% of assessable income after deductions)

Step 5: Claim Personal Allowances

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

Step 6: Review Estimated Tax Computation

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

Progressive Rates for 2024/25:

• First HK$50,000 of net chargeable income: 2%
• Next HK$50,000: 6%
• Next HK$50,000: 10%
• Next HK$50,000: 14%
• Remainder: 17%

Standard Rate:

• 15% on first HK$5,000,000 of assessable income less deductions
• 16% on portion exceeding HK$5,000,000

The IRD will automatically charge you whichever results in lower tax.

3. Review the computation carefully for errors or missed deductions
4. Make corrections if necessary by going back to previous sections
5. Remember: For 2024/25, there’s a one-off 100% tax reduction capped at HK$1,500, which will be applied automatically

Step 7: Upload Supporting Documents (If Required)

One of the major improvements in the new ITP is the enhanced document upload capability. You can now upload up to 5 supporting documents with a combined file size of up to 200MB.

You should upload documents if:

• You’re claiming deductions that require proof (e.g., charitable donations, self-education expenses)
• You’re claiming first-time allowances (e.g., child born this year)
• Your income situation changed significantly from previous years
• You received income from multiple sources

Accepted file formats typically include PDF, JPG, PNG, and common document formats.

Step 8: Declaration and Submission

1. Read the declaration statement carefully
2. If filing a joint assessment with your spouse, both parties must provide electronic signatures
3. For iAM Smart users, this requires biometric authentication from both spouses
4. Check the box to confirm the accuracy of information provided
5. Click “Submit Tax Return”
6. You’ll receive an on-screen acknowledgement with a submission reference number
7. Save or print this confirmation for your records
8. A copy will also be stored in your “Tax Position” section for future reference

Understanding Your Tax Assessment and Payment

After Filing: What Happens Next?

Once you’ve successfully submitted your BIR60 through the ITP, the IRD will process your return and issue a Notice of Assessment. Here’s the typical timeline:

1. Processing Period: The IRD typically takes 4-8 weeks to process e-filed returns
2. Notice of Assessment: You’ll receive your assessment via the eTAX inbox and/or by post
3. Tax Computation: The notice will show your final tax liability after all allowances and deductions
4. Payment Due Date: Usually within 1 month of the assessment date

Payment Options Through the ITP

The ITP offers multiple convenient payment methods:

• PPS (Payment by Phone System): Immediate payment via phone or internet banking
• Bank Transfer: Direct bank transfer using the payment slip reference number
• Credit Card: Pay directly through the portal (note: service fee may apply)
• Autopay: Set up automatic payment from your bank account
• Payment by Instalments: Apply through the ITP if you face financial difficulty

Provisional Tax Explained

Your Notice of Assessment for 2024/25 will include two charges:

• Final Tax for 2024/25: Based on your actual income and deductions for that year
• Provisional Tax for 2025/26: An advance payment based on your 2024/25 income

You can apply to reduce provisional tax through the ITP if you expect your 2025/26 income to be significantly lower. Supporting documents must be uploaded to justify the reduction.

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 income earned in Hong Kong, 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

Dependent Claim Errors

• Mistake: Both spouses claiming the same child allowance
• Solution: Each child can only be claimed once; decide who claims before filing

• Mistake: Not knowing when to stop claiming child allowance
• Solution: You can claim until the child turns 18, or longer if they’re in full-time education (up to age 25)

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

Advanced Features of the Individual Tax Portal

Pre-Filled Deduction Data

One of the most significant improvements in the new ITP is the ability to save deduction information that automatically pre-fills in future years. This includes:

• Home loan interest details (property address, loan account number, bank information)
• Elderly residential care home details (care home name, parents’ information)
• VHIS policy information (insurer, policy numbers)
• Regular charitable donation recipients

To set this up:

1. Navigate to “My Deduction Records” in the ITP
2. Click “Add New Record” for each deduction type
3. Enter the permanent details (these will pre-fill automatically next year)
4. You’ll only need to update amounts each year, saving significant time

Mobile App Integration

The IRD launched the official eTAX mobile app on 22 July 2025, allowing full access to the ITP from your smartphone or tablet. Key mobile features include:

• Push notifications for important tax deadlines and IRD correspondence
• Quick view of tax position and payment due dates
• File tax returns on-the-go
• Make payments directly from mobile devices
• Upload photos of supporting documents using your phone’s camera
• iAM Smart integration for secure biometric login

Download the app from the App Store or Google Play by searching for “eTAX by IRD”.

Amendment Requests

If you discover an error after filing, you can request an amendment through the ITP:

1. Login to the ITP and go to “Tax Position”
2. Select the relevant assessment year
3. Click “Request Amendment”
4. Specify which section needs correction
5. Upload supporting documents (up to 5 files, 200MB total)
6. Submit the amendment request

The IRD will review your request and issue an amended assessment if approved. Note that you can only amend a return within 6 years from the end of the year of assessment.

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.

What Records to Keep

Digital Record Keeping

The IRD accepts digital copies of records, which makes storage easier. Consider:

• Scanning all paper documents and storing them securely in cloud storage
• Organizing files by tax year for easy retrieval
• Using the ITP’s document upload feature to create a backup with the IRD
• Keeping redundant backups (both cloud and local storage)
• Ensuring scanned documents are clear and legible

Getting Help and Support

IRD Resources

• General Enquiries Hotline: +852 183 2011 (available in Cantonese, English, and Putonghua)
• eTAX Technical Support: Available through the ITP’s “Contact Us” function
• IRD Website: Comprehensive guides, FAQs, and instructional videos
• Tax Enquiry Centres: In-person assistance at Revenue Tower, Wan Chai
• Online Chat: Live chat support available during business hours through the ITP

When to Consider Professional Help

While the ITP makes self-filing straightforward for most taxpayers, you may want to consult a tax professional if:

• You have complex income sources (multiple employers, overseas income, investment income)
• You’re a sole proprietor needing to prepare financial statements
• You’re considering joint assessment vs. separate taxation with your spouse
• You received stock options or share awards
• You have rental properties and need to calculate Property Tax vs. Personal Assessment
• You’re facing an IRD audit or have received a query letter
• Your circumstances changed significantly (marriage, divorce, emigration, returning resident)

Special Situations for First-Time Filers

New Arrivals to Hong Kong

If you arrived in Hong Kong during the 2024/25 tax year:

• You’re only taxed on Hong Kong-sourced income earned after your arrival
• You may claim pro-rated allowances based on your period of residence
• Report your arrival date accurately on the BIR60
• You may need to provide evidence of your arrival date (immigration stamp, employment contract)

Recent Graduates

If you started working during 2024/25 after graduating:

• Report income from your employment start date onwards
• Don’t forget to claim self-education expenses for courses completed during the year (maximum HK$100,000)
• You can claim your own dependent parent allowance even though you’re newly employed
• Your employer should have issued an IR56B even for partial year employment

Mid-Year Marriage

If you got married during 2024/25:

• You can elect joint assessment for immediate tax benefits
• Both spouses must agree and sign the election on the BIR60
• Joint assessment often benefits couples where one spouse earns significantly more
• The ITP will calculate both scenarios and show which is more beneficial
• You can change your election each year

First Child Born

If you had your first child in 2024/25:

• Claim the child allowance of HK$130,000
• Also claim the additional HK$260,000 allowance available in the year of birth
• Total allowance in birth year: HK$390,000 for your first child
• Upload birth certificate as supporting document
• Remember to save this information in “My Deduction Records” for automatic pre-fill next year

Looking Ahead: Tax Planning Tips for Next Year

Maximizing Deductions

Now that you’ve completed your first filing, start planning for 2025/26:

• MPF Voluntary Contributions: Consider making voluntary contributions (separate from mandatory) to increase your deduction
• VHIS Planning: Purchasing VHIS policies for family members provides both insurance coverage and tax benefits
• Charitable Giving: Plan donations strategically to stay within the 35% limit while supporting causes you care about
• Education Courses: If considering professional development, check if courses qualify for self-education expense deduction
• Elderly Care: If parents are approaching age 60, plan for dependent parent allowance claims

Understanding Provisional Tax

Your first assessment will include provisional tax for next year. To avoid cash flow issues:

• Budget for tax payments – they’re typically due in two instalments (January and April)
• If your income will drop significantly, apply for provisional tax reduction through the ITP
• Consider setting up a savings account specifically for tax obligations
• Review the payment schedule and set calendar reminders

Staying Organized

• Create a tax folder (physical or digital) and add documents throughout the year
• Don’t wait until you receive your BIR60 to start gathering records
• Use the ITP’s “My Deduction Records” feature to maintain updated information
• Enable push notifications on the eTAX mobile app for timely reminders
• Set quarterly reminders to review and organize tax documents