Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Profits Tax - Deductions not allowed under Section 17

Subject to other provisions in Inland Revenue Ordinance, the followings are not deductible:

  • domestic or private expenses --- subsection (1)(a)
  • expenses not for production of assessable profits --- subsection (1)(b)
  • capital expenditure --- subsection (1)(c)
  • cost of improvements --- subsection (1)(d)
  • any sum recoverable under insurance or contract of indemnity --- subsection (1)(e)
  • rent for premises not used for production of assessable profits --- subsection (1)(f)
  • taxes paid under the Ordinance other than salaries tax of employees --- subsection (1)(g)
  • excessive annual ordinary contributions to approved retired schemes (“excessive” means the contribution for a particular employee is more than 15% of his total emoluments) --- subsections (1)(h). (1)(i), (1)(j), (1)(k) and (1)(l) --- for more on retirement schemes, press here.
  • any remuneration, interest on capital, voluntary contribution to mandatory provident fund in respect of the proprietor, or his spouse, a partner or his spouse --- subsection (2).


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