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 COMPUTATION  for the year of assessment 2014/15

The beginning figure is: Net Profit / Loss per Profit and Loss Account. Then, to this figure,

add:

depreciation,

remuneration to business owners (for unincorporated business),

domestic or private expenses (for unincorporated business),

non-deductible contribution to retirement scheme (for unincorporated business),

expenses or losses of a capital nature,

 

less:

gain on disposal of fixed assets,

dividends income,

bank interest income,

non-assessable profits (e.g. those do not have a Hong Kong source),

cost of computer hardware and software,

cost of patents ... etc.,

cost of manufacturing plant or machinery,

depreciation allowance of plant and machinery,

Industrial Building Allowance,

Commercial Building Allowance,

tax loss brought forward,

 

and the balance (if positive) is Assessable Profit.

 

Tax payable = Assessable Profit * Tax rate

Tax rate for corporation:  16.5% (from 2008/09 onward); for sole-proprietor and partnership business: 15%

 

If the balance is negative, it is called tax loss which is to be carried forward to set-off the next year's assessable profits. Press here for more.  

 

For more on tax computation, read: Sole-proprietor, Partnership and Limited company

 

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