How to Complete and File Form BIR60 Individual Tax Return for Hong Kong Salaries Tax

Form BIR60 Individual Tax Return Hong Kong

The Form BIR60 Hong Kong individual tax return is the Inland Revenue Department's standard document for individuals chargeable to salaries tax. It consolidates employment income, business profits from a sole proprietorship, and property rental income within a single return.

Understanding Form BIR60 and Salaries Tax

Form BIR60 is an annual tax return. The Inland Revenue Department sends it to individuals who have notified them of chargeability or have been issued returns in previous years. The return covers salaries tax, profits tax from a sole proprietorship, and property tax. For most employed individuals, only the salaries tax sections are relevant.

Salaries tax is charged on assessable income arising in or derived from Hong Kong. This includes wages, bonuses, commissions, tips and fringe benefits. The tax is computed at progressive rates on net chargeable income, capped at the standard rate on net total income.

How to File Form BIR60 in Hong Kong

You can file by post or electronically. Paper returns are posted to the individual's registered address and must be completed and sent back to the department. Electronic filing is available through the Tax Representative Portal, a secure online platform that allows individuals or their authorised tax representatives to submit the return digitally. Register with the Inland Revenue Department for a user account to use the portal. The department has been expanding electronic filing options, but as of 2026, many individuals still receive paper returns. Keep a copy of the completed return and any supporting documents for at least six years if you file electronically.

BIR60 Filing Deadline Hong Kong

The Inland Revenue Department issues Form BIR60 on the first working day of April each year, covering the year of assessment that ended on 31 March. The BIR60 filing deadline Hong Kong is one month from the issue date. The return is due by early May.

Automatic extensions apply for taxpayers who file electronically through the Tax Representative Portal or use a tax representative. The extended deadline is two months from the issue date, so the return is due by early June. If you do not receive a return but have taxable income from a Hong Kong source, notify the Inland Revenue Department within four months after the end of the year of assessment. Failure to file by the deadline triggers a late filing penalty: a fine of up to HK$10,000 and additional tax of up to three times the amount undercharged.

Completing the Salaries Tax Sections

Form BIR60 is divided into several parts. For salaries tax, the key sections are Part 1 (personal particulars), Part 4 (income), Part 5 (allowances), and Part 6 (deductions).

Report your name, Hong Kong identity card number, marital status, and contact details in Part 1. In Part 4, report all employment income received during the year of assessment. This includes salary, wages, bonuses, commissions, directors' fees, and any fringe benefits such as housing, share awards, or company car benefits. Report any income from a former employer or from a non-Hong Kong source if it is chargeable to salaries tax under the employment source rules.

Claiming Personal Allowances

Part 5 lists the personal allowances you can claim. These reduce your net chargeable income before tax is applied. The basic allowance is one every individual is entitled to claim automatically. If you are married, you and your spouse can elect for joint assessment under salaries tax, which may increase the total allowances available. Other allowances include the child allowance, dependent parent allowance, single parent allowance, and working full-time parent allowance. Provide the relevant details, the names and Hong Kong identity card numbers of dependants, and ensure they meet the eligibility conditions under the Inland Revenue Ordinance.

Applying for Deductions

Part 6 allows you to claim deductions from your assessable income before tax is computed. These reduce the amount of income subject to salaries tax. Common deductions include recognised retirement scheme contributions, self-education expenses approved by the commissioner, home loan interest on a property you occupy, approved charitable donations of at least HK$100, and compulsory MPF contributions made by an employee.

Each deduction has specific limits and conditions. Home loan interest is deductible only for the first 20 years of the loan, and you must occupy the property as your principal place of residence. Charitable donations cannot exceed 35% of your net assessable income after deductions.

Provisional Tax and Hold-Over Applications

When you file Form BIR60, the Inland Revenue Department also assesses provisional tax for the following year of assessment. Provisional tax is an advance payment of the estimated tax liability for the next year, based on the current year's assessable income. It is payable in two instalments, typically in December and April.

Apply for a hold-over of provisional tax if your income in the following year is likely to be lower than the current year, or if you have ceased to have chargeable income. The application is made on Form BIR60 itself, in Part 9, or by separate written notice to the Inland Revenue Department. The department must receive the hold-over application within 14 days after the due date for payment of the provisional tax instalment. Miss that window and you may have to pay the full amount and claim a refund later.

Objection and Correction

If you disagree with the tax assessment issued after you file Form BIR60, you have the right to object under section 64 of the Inland Revenue Ordinance. The objection must be made in writing within one month after the date of the notice of assessment, stating the grounds and the amount of tax you believe is overcharged. The Inland Revenue Department will review the objection and may issue a revised assessment. An extension is available only in exceptional circumstances if you miss the deadline. File a correct return within the objection period if you find an error after submission.

Penalties for Late or Incorrect Filing

Filing late or providing incorrect information carries serious consequences. Under section 80 of the Inland Revenue Ordinance, the Inland Revenue Department can impose a penalty of up to three times the tax undercharged, plus a fine of up to HK$50,000. For late filing without a reasonable excuse, the penalty is a fixed sum of HK$1,000 to HK$5,000 for the first offence, escalating for repeated non-compliance. Fraud or wilful evasion may lead to criminal prosecution. File the return by the deadline and ensure all income and claim amounts are accurate.

Relation to Profits Tax

Form BIR60 is for individuals, not companies. File Form BIR51 for profits tax if you operate a Hong Kong company. The profits tax return covers corporate income at the standard rate, while Form BIR60 covers personal income. If you are self-employed as a sole proprietor, report that business income in Part3 of Form BIR60, it is taxed under profits tax rules within the same return. The key difference: salaries tax applies to employment income, while profits tax applies to trade, profession, or business income. The Inland Revenue Department issues separate returns for each entity type.

Where to Get Form BIR60

The Inland Revenue Department sends Form BIR60 automatically to individuals on the tax register. Download the form from the department's website if you have not received a return but believe you have chargeable income. The department also provides a handy guide to completing the form, with a line-by-line explanation of each section. Do not download a form from unofficial sources. The department revises the form periodically and a stale copy will not be accepted. Always check the issue date on the form before filing.