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

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Property Tax

The lump-sum premium received at the start of the lease period can be spread throughout the lease period up to a maximum of 36 months if the owner makes such an election.

Irrecoverable rent (i.e. bad debt) is deductible from the rental income

The “rates paid by the owner” does not include government rent. In other words, the government rent levied in the rates bill is not deductible.  To claim the rates deduction, it is advisable for the property owner to keep all the rates bill.

Where the tenant pays management fee through the landlord and such fee is not included as rent under the lease, the fee is not assessable.

If the lease makes no provision for  payment of management fee and the rent payable to the landlord includes the management fee, then the  rent comprising the management fee will be assessable in full, and the management fee paid by the landlord  will not be deductible. So, it is advisable for the landlord to have the lease stipulating the rent  only and the management fee to  be borne by the tenant.

 

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