IRD

Personal Assessment Computation



Year of assessment  
Marital status Single / Separated / Divorced / Widowed Married

Election for Personal Assessment:
Self and spouse elect jointly Self and spouse elect separately
Self elect, spouse not elect Self not elect, spouse elect

  Self
HK$
(Exclude cents)
 
Income
Salaries Income
(The total income should be net of allowable expenses and depreciation allowances.)
 
 
Deductions
Self Education Expenses
Total interest payable to produce rental income
(The deduction should not exceed the net assessable value of the individual property let)
Approved Charitable Donations  
-    Claimed under Salaries Tax /
      Personal Assessment
Mandatory Contributions to Recognized Retirement Schemes
Tax Deductible MPF Voluntary Contributions
Qualifying Annuity Premiums
Domestic Rental Expenses
(If you are married for the full year, the total Domestic Rental Expenses claimed by you and your spouse cannot exceed $.)
Home Loan Interest
Qualifying Health Insurance Premiums  
-    Amount paid for self
-    No. of specified relative(s)
-    Amount paid for specified relative(s)
Elderly Residential Care Expenses    
-    No. of dependant(s) resided in
      residential care home
-    No. of dependant(s) eligible for
      Disabled Dependant Allowance
-    Amount paid to residential care home
Current year adjusted loss of all your business(es)
Loss brought forward under Personal Assessment
 
Allowances
Eligible to claim Personal Disability Allowance

Note :
If you do not have information about your spouse in calculating the Personal Assessment, you may click to select the Marital Status as "Single" to calculate your own tax liability.


  Self
HK$
(Exclude cents)
Spouse
HK$
(Exclude cents)
Income
Salaries Income
(The total income should be net of allowable expenses and depreciation allowances.)
 
 
Deductions
Self Education Expenses
Total interest payable to produce rental income
(The deduction should not exceed the net assessable value of the individual property let)
Approved Charitable Donations  
-    Claimed under Salaries Tax /
      Personal Assessment
Mandatory Contributions to Recognized Retirement Schemes
Tax Deductible MPF Voluntary Contributions
Qualifying Annuity Premiums
Domestic Rental Expenses
(If you are married for the full year, the total Domestic Rental Expenses claimed by you and your spouse cannot exceed $.)
Home Loan Interest
Qualifying Health Insurance Premiums    
-    Amount paid for self
-    No. of specified relative(s)
-    Amount paid for specified relative(s)
Elderly Residential Care Expenses    
-    No. of dependant(s) resided in
      residential care home
-    No. of dependant(s) eligible for
      Disabled Dependant Allowance
-    Amount paid to residential care home
Current year adjusted loss of all your business(es)
Loss brought forward under Personal Assessment
 
Allowances
Eligible to claim Personal Disability Allowance

Allowances Claimed
  No. of dependant(s) claimed Of the dependant(s) claimed,
No. of dependant(s) eligible for Disabled Dependant Allowance
No. of dependent children
Single Parent Allowance
 
No. of dependent brothers / sisters
 
Dependent parents/grandparents aged 60 or over, or aged under 60 but eligible to claim Government's Disability Allowance    
No. of dependent parents/grandparents
maintained by you
   
-    Resided with you throughout the year
-    Not resided with you throughout the year
 
Dependent parents/grandparents aged 55 or over but under 60    
No. of dependent parents/grandparents
maintained by you
   
-    Resided with you throughout the year  
-    Not resided with you throughout the year  
Allowances Claimed Self Allowances Claimed
 
Spouse Allowances Claimed
  No. of dependant(s) claimed Of the dependant(s) claimed,
No. of dependant(s) eligible for Disabled Dependant Allowance
No. of dependant(s) claimed Of the dependant(s) claimed,
No. of dependant(s) eligible for Disabled Dependant Allowance
No. of dependent children
No. of dependent brothers / sisters
 
Dependent parents/grandparents aged 60 or over, or aged under 60 but eligible to claim Government's Disability Allowance  
No. of dependent parents/grandparents
maintained by you
 
-    Resided with you throughout the year
-    Not resided with you throughout the year
 
Dependent parents/grandparents aged 55 or over but under 60  
No. of dependent parents/grandparents
maintained by you
 
-    Resided with you throughout the year    
-    Not resided with you throughout the year    
 
Your spouse is eligible for Disabled Dependant Allowance      


   

2017 | Important notices Last revision date: 23 February 2022