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). However, 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 or 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" or call the IRD’s hotlines on 183 5312 (for tax payment matters) or 2594 2800 (for assessment matters).

Do those who are eligible for the tax waiver need to file a tax return for individuals?

The Inland Revenue Department (IRD) assess taxpayers’ provisional tax for the following year based on their income in the preceding year of assessment. The IRD will issue tax returns for individuals to them in the third quarter of this year to assess their provisional tax for the year of assessment 2026/27.

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" 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 6, 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 Inland Revenue Department 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.