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

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Election for Personal Assessment


Profits Tax and Property Tax are chargeable on a person's income from business and let-out premises respectively. In general, it is advisable for the low-income earners of such incomes to elect for Personal Assessment because they can benefit from the deductions or allowances that are not available under Profits Tax and Property Tax.


Should you elect for Personal Assessment?

Under Personal Assessment, income from all employments, businesses or let-out premises are aggregated, and from this total income the following are deducted:-

  • interest on money borrowed for buying the let-out premises,

  • approved charitable donations,

  • elderly residential care expenses,

  • home loan interest,

  • mandatory contributions to Mandatory Provident Fund,

  • contribution to a recognized retirement scheme,

  • business loss,

  • loss brought forward from last-year Personal Assessment, and

  • personal allowances such as married personal allowances, child allowances, … etc.

Then, the tax payable is computed at the sliding rates or standard rate under Salaries Tax on the reduced total income. In other words, to compute the tax, just substitute the net assessable income under Salaries Tax by the total reduced income (that is before deduction of personal allowances) under Personal Assessment.


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