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

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Below is an illustration showing how Personal Assessment tax is computed. 

 

Year of Assessment 2011/2012

 

 

Husband

Wife

 

Net assessable value – Property tax

0

48,000

 

Net assessable income before donations – Salaries tax

308,000

0

 

Assessable profits after donations – Profits tax

0

90,000

 

 

----------

---------

 

 

308,000

192,000

  Less:

Mortgage interest – for purchase of let-out property

0

 30,000

 

 

----------

---------

 

 

308,000

160,000

  Less:

Concessionary deductions:

 

 

 

Approved charitable donations

3,000

0

 

Mandatory contributions to MPF

12,000

0

 

Elderly residential care expenses

0

40,000

 

Home loan interest

50,000

 50,000

 

 

---------

 ----------

 

 

243,000

 70,000

  Less:

Business losses

  8,000

0

 

 

----------

 ---------

 

Total Income

235,000

70,000

 

 

======

=====

 

Joint Total Income

 

305.000

  Less:

Married person allowances

 

216,000

 

 

 

---------

 

Net chargeable income

 

89,000

 

 

 

======

 

Tax thereon

 

4,680

=====

 

 Check if Standard Rate (15%) is applicable.

 SR tax $305,000 * 15% = 45,750 > Graduated rates tax $4,680

 Therefore, SR is inapplicable.

 

 The tax payable $4,680 is apportioned between the spouses as follows.

 Husband: $4,680  * 235,000 / 305,000 = $3,606

 Wife: $4,680 * 70,000 / 305,000 = $1,074

 

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