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  Home > Tax Information - Individuals/Businesses > Completion and Filing of Tax Return - Individuals (BIR60)

Completion and Filing of Tax Return - Individuals (BIR60)


Highlights 

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Who should complete BIR60 
 

BIR60 is issued to an individual taxpayer for him/her to report his/her salaries, rental income from solely owned properties and profits from sole-proprietorship businesses, and to elect personal assessment.


BIR60 should be completed and signed by the individual taxpayer. If the taxpayer is married for all or part of the year and has elected joint assessment / personal assessment or has been nominated by his/her spouse to claim home loan interest deduction, his/her BIR60 should also be signed by his/her spouse.


If you receive BIR60 from us, you must complete and submit it in time even if you do not have any income to report.

 

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How to complete BIR60 

(1) Guide to Tax Return - Individuals

A "Guide to Tax Return - Individuals" explains how to complete the Tax Return-Individuals. Most of your questions will be answered in the Guide. You should read the whole Guide carefully before completing the Tax Return.

   
(2) Related Tax Rules

If you need further information on related tax rules, e.g what types of income are taxable, qualifying conditions for claiming deductions or allowances, please click here.

   
(3) Specimen of BIR60 with some key points to note 

You may download a specimen of the Tax Return - Individuals (BIR60), in either English or Chinese, which contains a quick guidance on how to complete BIR60. Some key points, with examples, have been highlighted for your attention. Alternatively, the specimen is also available through the 24-hour Fax-A-Form Service (2598 6001).

Attention Notes on completion of BIR60:

  • Fill in HK identity card number, date of birth and relationship, as appropriate, of your spouse / dependant(s) to update your marital status / support your claim.
  • Exclude '$', ',' or cents when filling in amounts in boxes provided.
  • Fill in all relevant boxes for reporting full  information.
   
(4) Further Information on completion of BIR60
   
 
BIR60Related InformationPoints to Note
Part 2 Advance Ruling "" the relevant box and provide details of the ruling on a separate sheet
Departmental Interpretation and Practice Notes No. 44 : Arrangement between the Mainland of China and the HKSAR for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income "" the relevant box and complete the relevant part of the Appendix to BIR60. If any part of the Appendix is completed, please ensure that you have filled in your file number and signed at the bottom of the Appendix.
     
Part 3 Property Tax : What you need to know as a property owner

Pamphlet : Property Tax

Related Tax Rules : Property Tax

Frequently Asked Questions

Ascertain the correct amount of income and expenses and report in Part 3 the rental income from all your solely-owned properties and related deduction under property tax.  

Fill in all 3 Boxes 7, 8 & 9.

Do not claim deduction for the government rent and the rates concession amount.

     
Part 4 Salaries Tax : What you need to know as an employee

Pamphlet : Salaries Tax and Personal Assessment

Related Tax Rules : Salaries Tax

Deduction for Expenses of Self-education

Approved Charitable Donations

Frequently Asked Questions

Ascertain the correct amount of income and expenses and report

All the salaries income from your employment/office/pension in Part 4.1. Please note that Box 22 must be completed.

Amount in Box 22 includes that of Boxes 23, 24 & 25.

Report the total value of the place of residence provided by your employer or associated corporation in Part 4.2.

Enter Deductions in Part 4.3.

Election for joint assessment by inserting a "" in Part 4.4 (applicable only if both you and your spouse have salaries income.)

     
Part 5 Profits Tax : What you need to know as a self-employed

Tax Reporting for Profits Tax (Sole Proprietorship and Partnership)

Pamphlet : Profits Tax

Related Tax Rules : Profits Tax

Frequently Asked Questions

Ascertain the correct amount of income and expenses and report in Part 5 profits from all your sole-proprietorship businesses.  

Fill in all relevant boxes.                     

     
Part 6 Personal Assessment

Pamphlet : A Brief Guide to Personal Assessment

Related Tax Rules : Personal Assessment

DO NOT complete this part if you and your spouse only have income chargeable to salaries tax. You must elect personal assessment if you wish to claim deduction interest payments in respect of a property let for rental income.
     
Part 7 Deduction for Home Loan Interest

Related Tax Rules : Home Loan Interest

Related Tax Rules : Interest Payments to Produce Rental Income from Properties

Frequently Asked Questions

Claim home loan interest deduction by completing Parts 7.1 and 7.3. 

Spouse nomination is applicable only if spouse has no chargeable income. If so, please also fill in Box 79 of Part 8.

Claim deduction for interest payments to produce rental income from properties by completing Parts 7.1 and 7.2. Please note that you must complete Part 6 to make a valid election for personal assessment. 

If your claim includes interest payments involving re-mortgaged loan, Part 7.4 must also be completed.

     
Part 8 Allowances

Deduction for Elderly Residential Care Expenses

Related Tax Rules : Allowances and Elderly Residential Care Expenses

Fill in all relevant boxes to support your claim(s).

You need to complete item (6) of Part 8.2 only if you claim dependent brother or dependent sister allowance. If you are eligible to claim and have claimed for dependent parent and dependent grandparent allowance and deduction for Elderly Residential Care Expenses in respect of the same dependant at the same time, only deduction for Elderly Residential Care Expenses will be granted to you.

   
  If you receive chargeable income or incur deductible expenses in foreign currencies, you are required to report an equivalent amount of the income or expense in Hong Kong dollars in your tax return. Average exchange rates of major foreign currencies for the past six years for salaries tax purpose are available in our Homepage. Please click here for details.

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When to file BIR60
   
(1) Time limit for filing
  Tax Return - Individuals should be filed:
  - within 1 month from the date of issue of the Tax Return if the taxpayer did not solely own any unincorporated business during the year of assessment; or
  - within 3 months from the date of issue of the Tax Return if the taxpayer solely owned any unincorporated business during the year of assessment; or
  -

an automatic extension of 1 month will be given for filing the Tax Return for the year of assessment 2016/17 electronically.

 

(2) Extension of time for filing
  (a) Block Extension Scheme for taxpayers who have appointed a tax representative :
   

Under the Block Extension Scheme, an extension of time for submission of Tax Return is granted to those individual taxpayers who have appointed a tax representative. For details about the Block Extension Scheme, please click here.

   

Requests for extension beyond the extended due dates would be granted only in the most exceptional circumstances. Applications for further extension should be made in writing on a case-by-case basis. If the reasons or exceptional circumstances are the same for employees of a particular company, the requests for further extension could be made by way of a list.

 

  (b) Individual application for extension of time for submission of Tax Return :
   

If you have great difficulties in submitting the Tax Return within the prescribed time as mentioned above, you may apply for an extension of time to submit the Return in writing. You should state the reason why the Tax Return could not be submitted in time. Such application will only be entertained in exceptional circumstances.

 

(3) Request for a duplicate Tax Return
 

Please click here for information of requesting for a duplicate Tax Return.

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How to file BIR60 

(1)

Filing of paper BIR60 

If you file paper tax return, you must submit the original tax return issued by us. Photocopies or fax copies of tax returns are NOT acceptable. Filing a copy of the BIR60 which was downloaded from the Internet is also NOT acceptable.

To submit tax return, please send to us by post to GPO Box 132, Hong Kong or submit in person during office hours to our office (Revenue Tower, 5 Gloucester Road, Wanchai).

You may also use our return envelope to send back your tax return.

The Department will not accept underpaid mail items. Please pay sufficient postage to ensure your mail items can duly reach us. (Details)

   
(2)

Electronic Filing of BIR60

 

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Computation of your own tax liabilities 

If you wish to compute your tax liabilities after completion and filing of your tax return, the following may help you :

(1)

The Department has developed a Tax Calculator to help you calculate your own Salaries Tax liabilities. Should you wish to use this Tax Calculator, please click here.

(2)

For tax rates applicable to Profits Tax, Property Tax, Salaries Tax and Personal Assessment, please click here.

In general, most taxpayers will receive their tax bills starting from the third quarter each year. However, no assessment notices will be issued to those who are assessed as not liable to tax.

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Common questions and answers

For common questions and answers on completion of Tax Return - Individuals, please click here.

 

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