What's New

The Inland Revenue Department today (Jan 28) alerted members of the public to fraudulent SMS messages purportedly issued by the Department, which seek to obtain the recipients' personal particulars and bank account information by inviting them to claim tax refunds via a hyperlink provided.

The Department has no connection with these SMS messages.   Any tax overpaid will only be refunded by way of cheques, which will be posted to the taxpayers’ correspondence address by mail.  Members of the public are reminded not to open any suspicious SMS messages or visit hyperlinks provided in these messages.

The Department today (19 January) launched the first phase of the Pillar Two Portal where allows relevant MNE groups to file annual notifications (top-up tax notifications) relating to their obligations of filing returns for the GMT and/or HKMTT.  Relevant MNE groups can now e-file their top-up tax notifications through the Pillar Two Portal, an extended function of the Business Tax Portal (BTP).  The entities which are required to file top-up tax notifications for the MNE groups (notifying entities) have to register their dedicated business accounts under the BTP for accessing the Pillar Two Portal directly.  The notifying entities are required to file top-up tax notifications online through the Pillar Two Portal within 6 months after the last day of the fiscal year.  The dedicated webpage on GMT and HKMTT for MNE groups has been updated to provide more information on the Pillar Two Portal.

The webpage has been updated to reflect the recognition of transitional qualified status for Hong Kong’s Income Inclusion Rule, Hong Kong Minimum Top-up Tax and Qualified Domestic Minimum Top-up Tax Safe Harbour from 1 January 2025 under the transitional qualification mechanism of the Organisation for Economic Co-operation and Development.

Updated and new FAQs concerning determination of tax resident have been uploaded to the Department’s website.

Donations of money to the “Support Fund for Wang Fuk Court in Tai Po” are regarded as approved charitable donations made to the Government for charitable purposes.  Donors can claim and be allowed tax deductions of such donations during the relevant year of assessment subject to specified conditions.  The aggregate deduction of approved charitable donations cannot be less than $100 and shall not exceed 35% of a donor’s income after allowable expenses and depreciation allowances or assessable profits.

The Government has made special arrangement to facilitate tax deduction for donors who have made donations directly to the Support Fund for Wang Fuk Court in Tai Po.

Donations made to the Support Fund for Wang Fuk Court in Tai Po through bank transfer with an amount of HK$50,000 or below will be eligible for tax deductions without the requirement of official receipts. Donors are however required to retain the relevant donation records, such as bank transfer slips, deposit slips, automated teller machine (ATM) receipts, online transaction records, monthly bank statements etc., to demonstrate donation has been made directly from the donors’ bank account to the bank accounts of the Support Fund for Wang Fuk Court in Tai Po.  Donors should retain the relevant supporting documents for a period of 6 years after the expiration of the year of assessment in which the donations were made, as they will be required to produce such documents for examination if their cases are selected by the Inland Revenue Department for review.

For the detailed arrangements of tax deduction for donations, please refer to the government’s thematic website on Support Services for Wang Fuk Court in Tai Po.   

The Inland Revenue Department today (Dec 10) alerted members of the public to fraudulent emails purportedly issued by banks, which seek to obtain the recipients' personal particulars by inviting them to verify their identities via a hyperlink provided in order to claim tax refunds.

The Department will not arrange tax refunds through banks.  Any tax overpaid will only be refunded by way of cheques, which will be posted to the taxpayers’ corresponding address by mail.  Members of the public are reminded not to open any suspicious emails or visit hyperlinks provided in such emails.

The Inland Revenue Department today (Nov 24) alerted members of the public to fraudulent emails purportedly issued by the Department, which seek to obtain the recipients' personal particulars by inviting them to claim tax refunds via a hyperlink provided.

The Department has no connection with the emails.   Members of the public are reminded not to open any suspicious emails or visit hyperlinks provided in such emails.

Starting from 10 November 2025, the competent authority of the Hong Kong Special Administrative Region (Hong Kong) will issue a digital Certificate of Resident Status instead of paper certificate to successful applicants for claiming tax benefits under the Comprehensive Double Taxation Arrangement between Chinese Mainland and Hong Kong.  Successful applicants need to receive the digital Certificate of Resident Status via the Individual Tax Portal / Business Tax Portal.

The Inland Revenue Department today (Nov 6) alerted members of the public to fraudulent emails purportedly issued by the department, which inform the recipients that a tax audit will be conducted on them and invite them to download documents containing virus via a hyperlink provided.
The department has no connection with the fraudulent emails. Members of the public are reminded not to open any suspicious emails or visit hyperlinks provided in such emails.

The webpage on global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups has been updated to provide more illustrative examples on mandatory electronic filing of profits tax returns.