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Inland Revenue (Amendment) (Tax Concessions and Two-tiered Standard Rates) Bill 2024 to be introduced into LegCo for First Reading and Second Reading
(Press Release - March 19, 2024)
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Property agent convicted of omitting rental income and falsely claiming deduction of home loan interest
(Press Release - March 15, 2024)
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Stamp Duty (Amendment) Bill 2024 to be introduced into LegCo for First Reading and Second Reading
(Press Release - March 11, 2024)
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Stamp Duty statistics (February 2024)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(March 11, 2024)
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Suspension of Filing of Profits Tax Return Related eTAX Online Services
(March 7, 2024)
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Gazettal of Inland Revenue (Amendment) (Tax Concessions and Two-tiered Standard Rates) Bill 2024
(Press Release - March 6, 2024)
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Business registration fees to be adjusted and business registration levy to be waived
(Press Release - March 6, 2024)
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Inland Revenue Department alerts public to fraudulent emails
(Press Release - March 6, 2024)
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Hong Kong and Bahrain enter into tax pact (with photos)
(Press Release - March 4, 2024)
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Inland Revenue Department alerts public to fraudulent emails
(Press Release - March 1, 2024)
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Tax measures proposed in 2024-25 Budget
(Press Release - February 28, 2024)
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Abolition of demand-side management measures for residential properties
(Press Release - February 28, 2024)
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Transcript of remarks by CS on 2024-25 Budget (with video)
(Press Release - February 28, 2024)
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Budget: Advance with Confidence, Seize Opportunities, Strive for High-quality Development
(Press Release - February 28, 2024)
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Budget Speech by the Financial Secretary (10)
(Press Release - February 28, 2024)
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Budget Speech by the Financial Secretary (9)
(Press Release - February 28, 2024)
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Budget Speech by the Financial Secretary (6)
(Press Release - February 28, 2024)
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Budget Speech by the Financial Secretary (3)
(Press Release - February 28, 2024)
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Budget Speech by the Financial Secretary (2)
(Press Release - February 28, 2024)
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LCQ12: Monitoring of charitable institutions
(Press Release - February 21, 2024)
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HKSARG welcomes EU's removal of Hong Kong from watchlist on tax co-operation
(Press Release - February 20, 2024)
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Aircraft Leasing Tax Regime
The Inland Revenue (Amendment) (Aircraft Leasing Tax Concessions) Bill 2023 has been introduced into the Legislative Council to amend the Inland Revenue Ordinance to enhance the aircraft leasing regime. Some Frequently Asked Questions (FAQ) in relation to the proposed enhanced aircraft leasing regime have been uploaded to the Department’s website.
(February 20, 2024)
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Stamp Duty statistics (January 2024)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(February 9, 2024)
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Newly published Advance Ruling Case No. 74
(February 8, 2024)
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List of Qualifying Debt Instruments (as at 31 December 2023)
(February 6, 2024)
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Suspension of Service for Filing of Tax Return - Individuals through eTAX
(February 1, 2024)
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Government welcomes passage of Stamp Duty (Amendment) (Residential Properties) Bill 2023
(Press Release - January 31, 2024)
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LegCo to consider Stamp Duty (Amendment) (Residential Properties) Bill 2023
(Press Release - January 29, 2024)
- Tax Concessions for Family-owned Investment Holding Vehicles: Newly published Advance Ruling Case No. 73 and updated guidance on substantial activities requirement and application for advance ruling
- The newly published Advance Ruling Case No. 73 concerns tax concessions for a family-owned investment holding vehicle and a family-owned special purpose entity.
- The webpage on Tax Concessions for Family-owned Investment Holding Vehicles has been updated to provide further guidance on substantial activities requirement and information required for application for advance ruling.
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Hong Kong and Croatia enter into tax pact (with photos)
(Press Release - January 24, 2024)
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Inland Revenue (Amendment) (Tax Deductions for Spectrum Utilization Fees) Ordinance 2024 takes effect upon gazettal
(Press Release - January 19, 2024)
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LCQ2: Demand-side management measures for residential properties
(Press Release - January 17, 2024)
- Notification of Change of Address
(January 11, 2024)
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Stamp Duty statistics (December 2023)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(January 10, 2024)
- Change of Postal Address of Employer
(January 4, 2024)
- Stock Borrowing Relief – Filing of Return of Stock Borrowing Transactions
(January 2, 2024)
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Simultaneous Business Registration Applications on Registration of Limited Partnership Funds and Simultaneous Notification of Changes of Particulars of LPFs
(December 27, 2023)
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Implementation of Unique Business Identifier
(December 27, 2023)
- Inland Revenue Department Notice: Pay promptly as tax is falling due
(December 27, 2023)
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Annual Report 2022-23
(December 22, 2023)
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Consultation on implementation of global minimum tax and minimum top-up tax in Hong Kong
(Press Release - December 21, 2023)
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Stamp Duty statistics (November 2023)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(December 11, 2023)
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Foreign-sourced Income Exemption – updates in relation to Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Ordinance 2023 and more illustrative examples have been uploaded to the Department's website.
(December 8, 2023)
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Government welcomes passage of Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Bill 2023
(Press Release - December 6, 2023)
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LCQ6: Enhancing support for middle-class people
(Press Release - December 6, 2023)
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LegCo to consider Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Bill 2023
(Press Release - December 4, 2023)
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Inland Revenue (Amendment) (Tax Deductions for Spectrum Utilization Fees) Bill 2023 gazetted
(Press Release - December 1, 2023)
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Government welcomes passage of Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023
(Press Release - November 29, 2023)
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Inland Revenue (Amendment) (Aircraft Leasing Tax Concessions) Bill 2023 gazetted
(Press Release - November 17, 2023)
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Government welcomes passage of Stamp Duty (Amendment) (Stock Transfers) Bill 2023
(Press Release - November 15, 2023)
- DIPN 63
Departmental Interpretation and Practice Notes No. 63 has been issued to set out the Department’s interpretation and practice on the provisions and tax treatment in relation to (a) court-free amalgamations; and (b) transfer or succession of assets without sale under certain circumstances after the enactment of the Inland Revenue (Amendment) (Miscellaneous Provisions) Ordinance 2021.
(November 14, 2023)
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List of Qualifying Debt Instruments (as at 30 September 2023)
(November 13, 2023)
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Newly published Advance Ruling Case No. 72
(November 13, 2023)
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Stamp Duty statistics (October 2023)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(November 9, 2023)
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LCQ1: Government initiatives on encouraging childbearing
(Press Release - November 8, 2023)
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Stamp Duty (Amendment) (Residential Properties) Bill 2023 to be introduced into LegCo for First Reading and Second Reading
(Press Release - November 6, 2023)
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Newly published Advance Ruling Case No. 71
(November 6, 2023)
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Stamp Duty (Amendment) (Stock Transfers) Bill 2023 to be introduced into LegCo for First Reading and Second Reading
(Press Release - October 30, 2023)
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Adjustments of demand-side management measures for residential properties
(Press Release - October 25, 2023)
- 2023 Policy Address - Stamp Duty measures
On 25 October 2023, the Chief Executive announced the following proposals for residential property transactions:
- shortening the resale period during which the Special Stamp Duty can be charged from three years to two years
- reducing the ad valorem stamp duty rate of Part 1 of Scale 1 from 15% to 7.5%
- reducing the rate of Buyer’s Stamp Duty from 15% to 7.5%
- introducing a stamp duty suspension mechanism for eligible incoming talents purchasing residential property in Hong Kong
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2023 Policy Address – Tax-related Policy Measures (on Individuals)
(October 25, 2023)
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CE's speech in delivering "The Chief Executive's 2023 Policy Address" to LegCo (8)
(Press Release - October 25, 2023)
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CE's speech in delivering "The Chief Executive's 2023 Policy Address" to LegCo (6)
(Press Release - October 25, 2023)
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CE's speech in delivering "The Chief Executive's 2023 Policy Address" to LegCo (4)
(Press Release - October 25, 2023)
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Stamp Duty (Amendment) (Stock Transfers) Bill 2023 gazetted
(Press Release - October 25, 2023)
- Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2022/23 Tax Returns [Extended Due Date for ‘M’ Code Returns]
(October 25, 2023)
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Onshore Gain on Disposal of Equity Interests – Tax Certainty Enhancement Scheme
(October 20, 2023)
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Gazettal of Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Bill 2023
(Press Release - October 18, 2023)
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Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023 to be introduced into LegCo for First Reading and Second Reading
(Press Release - October 17, 2023)
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Foreign-sourced Income Exemption (update)
(October 13, 2023)
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Gazettal of Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023
(Press Release - October 11, 2023)
-
Stamp Duty statistics (September 2023)
Stamp Duty statistics (SSD / BSD / DSD) have been uploaded to the Department’s website.
(October 11, 2023)
- Notify Inland Revenue Department promptly of change of address
(October 5, 2023)