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
Qualifying Health Insurance Premiums
- Amount paid for self
- No. of specified relative(s)
0
1
2
3
4
- Amount paid for specified relative(s)
Assisted Reproductive Service Expenses
Apply for the Additional Domestic Rents / Home Loan Interest
(During the year, you must reside with your child who is born on or after 25 October 2023.)
No
Yes
Domestic Rents
- If you are married for the full year, the total Domestic Rents claimed by you and your spouse cannot exceed $
.
- If you are married for the full year
and claim for the Additional Domestic Rents
, the total Domestic Rents claimed by you and your spouse cannot exceed $
.
Home Loan Interest
- If you
claim for the Additional Home Loan Interest
, the total Home Loan Interest claimed by you and your spouse cannot exceed $
.
Elderly Residential Care Expenses
- No. of dependant(s) resided in
residential care home
0
1
2
3
4
- No. of dependant(s) eligible for
Disabled Dependant Allowance
0
1
2
3
4
- 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
No
Yes
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
Qualifying Health Insurance Premiums
- Amount paid for self
- No. of specified relative(s)
0
1
2
3
4
0
1
2
3
4
- Amount paid for specified relative(s)
Assisted Reproductive Service Expenses
Apply for the Additional Domestic Rents / Home Loan Interest
(During the year, you must reside with your child who is born on or after 25 October 2023.)
No
Yes
No
Yes
Domestic Rents
- If you are married for the full year, the total Domestic Rents claimed by you and your spouse cannot exceed $
.
- If you are married for the full year
and claim for the Additional Domestic Rents
,
the total Domestic Rents claimed by you and your spouse cannot exceed $
.
Home Loan Interest
- If you
claim for the Additional Home Loan Interest
, the total Home Loan Interest claimed by you and your spouse cannot exceed $
.
Elderly Residential Care Expenses
- No. of dependant(s) resided in
residential care home
0
1
2
3
4
0
1
2
3
4
- No. of dependant(s) eligible for
Disabled Dependant Allowance
0
1
2
3
4
0
1
2
3
4
- 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
No
Yes
No
Yes
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
0
1
2
3
4
5
6
7
8
9
0
1
2
3
4
5
6
7
8
9
Single Parent Allowance
No
Yes
No. of
dependent brothers / sisters
0
1
2
3
4
5
6
7
8
9
0
1
2
3
4
5
6
7
8
9
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
0
1
2
3
4
0
1
2
3
4
-
Not resided with you throughout the year
0
1
2
3
4
0
1
2
3
4
Dependent parents/grandparents aged 55 or over but under 60
No. of dependent parents/grandparents
maintained by you
-
Resided with you throughout the year
0
1
2
3
4
-
Not resided with you throughout the year
0
1
2
3
4
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
0
1
2
3
4
5
6
7
8
9
0
1
2
3
4
5
6
7
8
9
0
1
2
3
4
5
6
7
8
9
0
1
2
3
4
5
6
7
8
9
No. of
dependent brothers / sisters
0
1
2
3
4
5
6
7
8
9
0
1
2
3
4
5
6
7
8
9
0
1
2
3
4
5
6
7
8
9
0
1
2
3
4
5
6
7
8
9
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
0
1
2
3
4
0
1
2
3
4
0
1
2
3
4
0
1
2
3
4
-
Not resided with you throughout the year
0
1
2
3
4
0
1
2
3
4
0
1
2
3
4
0
1
2
3
4
Dependent parents/grandparents aged 55 or over but under 60
No. of dependent parents/grandparents
maintained by you
-
Resided with you throughout the year
0
1
2
3
4
0
1
2
3
4
-
Not resided with you throughout the year
0
1
2
3
4
0
1
2
3
4
Your spouse is eligible for
Disabled Dependant Allowance
No
Yes
2017
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Important notices
Last revision date: 28 February 2025
|
Important notices