IRD

Salaries Tax Computation



Year of assessment 1.4.2018 - 31.3.2019  
Marital status Single / Separated / Divorced / Widowed Married

  Self
HK$
(Exclude cents)
Spouse
HK$
(Exclude cents)
Income for the year of assessment
Value of all places of residence provided by employer or associated corporation
 
 
Deductions
Outgoings and Expenses
Self Education Expenses
Approved Charitable Donations
Mandatory Contributions to Recognized Retirement Schemes
Home Loan Interest
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
 
Allowances
Eligible to claim Personal Disability Allowance

Other 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  
 
Your spouse is eligible for Disabled Dependant Allowance


   
       

Lump sum relating back
 

If you have received back pay, gratuities, terminal / retirement award, you may apply to have the lump sum payment related back to the relevant period, up to a maximum of 36 months.  Where the maximum 36 months are exceeded, the relating back will be made at a constant rate over 36 months ending on the date of payment entitlement or the last day of employment (if applicable), whichever is the earlier.

Please click to know more about relating back.

Please click to check whether relating back of the lump sum payment is advantageous to you.  The Department will only give effect to relate back application if it will reduce the overall tax liabilities.

(Please note that this program is not applicable to you if your employer had provided a place of residence to you during the relevant period because the calculation of the value of residence would depend on the exact nature of the lump sum payment.)


2017 | Important notices Last revision date: 25 May 2018