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

Where the landlord  dies, his executor will be liable to pay property tax for the rental income up to the date of probate or letters of administration. Thereafter, the beneficial owner will be liable to pay the tax.

The landlord may reduce  his tax liability by  election  for Personal Assessment which brings all his income including  property income, salaries income and business income into  a single assessment with deductions for  married person allowance, child allowance, dependent parent allowance, etc. from the chargeable income. Besides, he can claim mortgage interest on loans for purchase of the property under Personal Assessment --- such interest is not deductible under Property Tax.  

If the landlord has property income only, it is always advisable for him to elect for Personal Assessment. If he  has other incomes, he  can also  make the election in the tax return  because such election will not  take effect if it is not to his advantage.

 

Where the landlord is a limited company, the rental income will normally be included in the company's assessable profits. If the company pays interest on a loan for buying the property, the interest is a deductible expense under Profits Tax.

 

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