FAQ on Tax waiver for persons affected by the fire incident at Wang Fuk Court in Tai Po

Who are eligible for the tax waiver? Which tax types does the tax waiver apply to?

The Government announced in December 2025 that it would waive the balance of tax payable for the year of assessment 2024/25 and the provisional tax for the year of assessment 2025/26 of all property owners (including owners who do not reside in the estate) and residents (including tenants) of Wang Fuk Court, as well as those who died in the fire incident (including the deceased fireman and workers).

In order to further ease the financial burden on people affected by the fire, the Government announced on 4 May 2026 that it would waive their final tax payable for the year of assessment 2025/26. In other words, they do not need to pay the balance of tax payable for the year of assessment 2024/25 and all tax payable for the year of assessment 2025/26.

The abovementioned tax waiver applies to specified tax types, which include salaries tax, property tax of solely-owned properties, profits tax of sole proprietorships and tax under personal assessment (PA). If the people concerned are eligible for PA, they can elect for PA to obtain waiver of tax assessed on income derived from jointly owned / co-owned properties and partnership businesses.

Is an application required for the tax waiver?

No application is required for the tax waiver. For enquiries, please contact the "one social worker per household" service or call the Inland Revenue Department's (IRD) hotlines on 183 5312 (for tax payment matters) or 2594 2800 (for assessment matters).

If the tax demanded on the assessment notice for the year of assessment 2024/25 (i.e. the balance of tax payable for the year of assessment 2024/25 and the provisional tax for the year of assessment 2025/26), which is covered by the tax waiver, has been paid, will the tax paid be refunded to the taxpayer?

Taxpayers who have already paid the tax demanded on the assessment notice for the year of assessment 2024/25, which is covered by the tax waiver, may apply for a tax refund by completing an application form and submit the form to IRD by post, fax or email. Details are as follows:

Posting address:	P.O. Box 83255, Concorde Road Post Office, Kowloon, Hong Kong
Fax number:	2519 6734
Email address:	taxpay@ird.gov.hk

For enquiries, please contact the "one social worker per household" service or call the IRD’s hotlines on 183 5312 (for tax payment matters) or 2594 2800 (for assessment matters).

If the provisional tax for the year of assessment 2024/25 has already been paid, will the IRD refund the tax due to the tax waiver?

The tax waiver applies to the balance of tax payable for the year of assessment 2024/25 and all tax payable for the year of assessment 2025/26. Therefore, it does not apply to the provisional tax already paid for the year of assessment 2024/25. Except for the circumstances referred to in Question 5, any provisional tax paid for the year of assessment 2024/25 will not be refunded.

If the balance of tax payable for the year of assessment 2024/25 of a person eligible for the tax waiver is negative (i.e. the final tax assessed is less than the provisional tax paid), will the IRD refund the tax to the person due to the tax waiver?

If the final tax for the year of assessment 2024/25 is less than the provisional tax already paid, the balance will be refunded.

The Government has announced that it would waive those affected by the fire from the tax payable for the year of assessment 2025/26. Why did the IRD issue Tax Return – Individuals for the year of assessment 2025/26 to them?

The IRD assesses taxpayers’ provisional tax for the following year based on their income in the preceding year of assessment. Therefore, while those affected by the fire will be waived from the tax payable for the year of assessment 2025/26, the IRD needs to issue them a Tax Return – Individuals for the year of assessment 2025/26 for assessment of their provisional tax for the year of assessment 2026/27. The IRD issued these tax returns on 24 July 2026 for completion and return to the IRD within the stipulated time limit.

Besides, as mentioned in Question 1, while the aforesaid tax waiver does not apply to property tax of jointly owned / co-owned properties and profits tax of partnership businesses, if the people concerned are eligible for personal assessment (PA), they can elect for PA in their tax returns to obtain waiver of tax assessed on income derived from jointly owned / co-owned properties and partnership businesses.

If my correspondence address with the IRD is at Wang Fuk Court, how would the IRD send me the 2025/26 Tax Return – Individuals? What should I do if I do not receive the tax return?

The IRD would send the tax return to your correspondence address with the IRD. The Hongkong Post is providing mail delivery and support services for affected Wang Fuk Court residents. If you have received tax returns in previous years or you have income that needs to be reported to the IRD for the year of assessment 2025/26, please refer to Hongkong Post’s webpage for the arrangement of the mail delivery and support services regarding Wang Fuk Court in Tai Po, to ensure that you can receive the tax return.

If you have not received the tax return by 7 August 2026 or you have enquiries concerning the tax return, please call the IRD’s hotline on 2594 2800.

Furthermore, if you need to:

update your correspondence address with the IRD, please submit to the IRD a completed Form IR1249;
request issue of a duplicate tax return, please submit this electronic form on IRD website;
update your correspondence address and request issue of a duplicate tax return at the same time, please submit this form.

If you are holding an eTAX - Individual Tax Portal (ITP) account, you can also update your correspondence address and submit your tax return electronically through ITP.

How can I get assistance or more information regarding the 2025/26 Tax Return - Individuals?

For enquiries, please contact the "one social worker per household" service, or call the IRD’s hotline on 2594 2800.