Completion and Filing of Tax Return - Individuals (BIR60)
- Who should complete BIR60
- How to complete BIR60 & Supplementary Forms
- When to file BIR60
- How to file BIR60
- Computation of your own tax liabilities
- Common questions and answers
- File correct return to avoid penalty
- Filing of tax return on time
- Tax Smart Tips
- Amendment or Supplement to Return already submitted through the Internet
- Amendment or Supplement to Paper Return already submitted
BIR60 is issued to an individual taxpayer for him/her to report his/her salaries, rental income from solely owned properties and profits from sole-proprietorship businesses, and to elect personal assessment.
BIR60 should be completed and signed by the individual taxpayer. If the taxpayer is married for all or part of the year and has elected joint assessment / personal assessment or has been nominated by his/her spouse to claim home loan interest deduction, his/her BIR60 should also be signed by his/her spouse.
If you receive BIR60 from us, you must complete and submit it in time even if you do not have any income to report.
|(1)||Guide to Tax Return - Individuals
A "Guide to Tax Return - Individuals" explains how to complete the Tax Return-Individuals. Most of your questions will be answered in the Guide. You should read the whole Guide carefully before completing the Tax Return.
|(2)||Related Tax Rules
If you need further information on related tax rules, e.g what types of income are taxable, qualifying conditions for claiming deductions or allowances, please click here.
|(3)||Specimen of BIR60 with some key points to note
You may download a specimen of the Tax Return - Individuals (BIR60), in either English or Chinese, which contains a quick guidance on how to complete BIR60. Some key points, with examples, have been highlighted for your attention. Alternatively, the specimen is also available through the 24-hour Fax-A-Form Service (2598 6001).
Attention Notes on completion of BIR60:
|(4)||Further Information on completion of BIR60|
|If you receive chargeable income or incur deductible expenses in foreign currencies, you are required to report an equivalent amount of the income or expense in Hong Kong dollars in your tax return. Average exchange rates of major currencies for the past six years for salaries tax purpose are available in our Homepage. Please click here for details.
|(5)||Supplementary Forms to BIR60|
|When to file BIR60|
|(1)||Time limit for filing|
|Tax Return - Individuals should be filed:|
|-||within 1 month from the date of issue of the Tax Return if the taxpayer did not solely own any unincorporated business during the year of assessment; or|
|-||within 3 months from the date of issue of the Tax Return if the taxpayer solely owned any unincorporated business during the year of assessment; or|
an automatic extension of 1 month will be given for filing the Tax Return for the year of assessment 2022/23 electronically.
|(2)||Extension of time for filing|
|(a)||Block Extension Scheme for taxpayers who have appointed a tax representative :|
Under the Block Extension Scheme, an extension of time for submission of Tax Return is granted to those individual taxpayers who have appointed a tax representative. For details about the Block Extension Scheme, please click here.
Requests for extension beyond the extended due dates would be granted only in the most exceptional circumstances. Applications for further extension should be made in writing on a case-by-case basis. If the reasons or exceptional circumstances are the same for employees of a particular company, the requests for further extension could be made by way of a list.
|(b)||Individual application for extension of time for submission of Tax Return :|
If you have great difficulties in submitting the Tax Return within the prescribed time as mentioned above, you may apply for an extension of time to submit the Return in writing. You should state the reason why the Tax Return could not be submitted in time. Such application will only be entertained in exceptional circumstances.
|(3)||Request for a duplicate Tax Return|
Please click here for information of requesting for a duplicate Tax Return.
|(1)||Filing of paper BIR60
If you file paper tax return, you must submit the original tax return issued by us. Photocopies or fax copies of tax returns are NOT acceptable. Filing a copy of the BIR60 which was downloaded from the Internet is also NOT acceptable.
To submit tax return, please send to us by post to GPO Box 132, Hong Kong or submit in person during office hours to our office (Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong).
You may also use our return envelope to send back your tax return.
The Department will not accept underpaid mail items. Please pay sufficient postage to ensure your mail items can duly reach us. (Details)
Electronic Filing of BIR60
If you wish to compute your tax liabilities after completion and filing of your tax return, the following may help you :
|(1)||The Department has developed a Tax Calculator to help you calculate your own Salaries Tax liabilities. Should you wish to use this Tax Calculator, please click here.
|(2)||For tax rates applicable to Profits Tax, Property Tax, Salaries Tax and Personal Assessment, please click here.
In general, most taxpayers will receive their tax bills starting from the third quarter each year. However, no assessment notices will be issued to those who are assessed as not liable to tax.
Common questions and answers
For common questions and answers on completion of Tax Return - Individuals, please click here.