If this is your first time receiving the BIR60 tax form, it’s common to get puzzled and have no idea where to start. Although the BIR60 tax form can be overwhelming at first with its numerous tax items and confusing instructions, you will get a better picture of this tax form and tips on how to fill it in after reading the guide. So, get your tax filing and pen ready. Let’s get things started.
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TL;DR? Key Takeaways in 30 Seconds!
- The 2025/26 Tax Season is Here: The Inland Revenue Department (IRD) issued 2025/26 tax returns on May 4, 2026.
- Deadline: Submit physical forms by June 4, 2026. Online filing via eTax gives you an automatic one-month extension to July 4, 2026.
- Newer Deductions: Don't forget the Domestic Rent Deduction (up to HK$100,000) and the MPF deduction (up to HK$18,000).
- Go Digital: Use the "iAM Smart" app for a faster login and a paperless filing experience
Filing of tax return - individuals (BIR60)
Before we start, let's go through the basics of tax filing so you can grasp some basic ideas. The official name of the tax form is "Individual Tax Return (BIR60)". It consists of the following 12 parts:
Form Section | Details |
1. Personal Particulars | Name, ID number, address, spouse, etc. |
2. Notification | Special situations, such as appointing someone else to fill out the form, need to be notified here. Otherwise, it can be skipped. |
3. Property Tax | Declare rental income from properties. |
4. Salaries Tax | Fill in the income for the tax year. |
5. Profits Tax | Declare income from a sole proprietorship, while partnership businesses are not required to fill in here. |
6. Assessed Profits Under the Inland Revenue Ordinance | Calculate the assessable profits from business activities in Hong Kong within the basis period. |
7. Personal Assessment | If you are not a business shareholder or rental property owner, fill in "no" for this section. |
8. Deduction for Interest Payments and Domestic Rents | Apply for an interest deduction if you are paying a mortgage on self-occupied or rental properties. |
9. Qualifying Premiums Paid under Voluntary Health, Insurance Scheme (VHIS) Policy | Apply for deduction of premiums paid for qualified voluntary health insurance scheme for yourself or your family members. |
10. Deductible MPF Contributions and Qualifying Deferred Annuity Premiums | Apply for the deduction of deductible MPF contributions and qualifying deferred annuity premiums for yourself or your spouse. |
11. Allowances and Elderly Residential Care Expenses | Apply for a tax deduction if you meet the following conditions: married, claiming allowance under the disability allowance scheme, and financially supporting parents or children. |
12. Declaration | Sign and date to certify the information provided. |
The table above introduces the basic sections of the BIR60 tax form.
Salaries tax return filing process
Completing and submitting a Salary Tax Return, also known as a BIR60, may seem daunting, but it is actually a straightforward process. Here is the standard Salaries Tax Return filing process:
- Employers notify the Inland Revenue Department (IRD) within 3 months of employing an individual about their chargeability to Salaries Tax using Form IR56E.
- Upon receiving Form IR56E, the IRD's tax system automatically generates a tax file in the employee's name and issues a Salaries Tax Return (if necessary) within 5 months.
- The employee then completes and submits the tax return to the IRD by the specified date printed on the Salaries Tax Return, along with any required supporting documentation.
So, don't fret! The process of filing your Salary Tax Return is simpler than it may seem. After knowing the basics, let's move on to the sections that most people have questions about: the Salaries Tax and Tax Deductible sections.
Filling in the BIR60 form section 4: Salaries tax
"Salaries Tax" is calculated based on the actual income for the tax year using progressive tax rates or based on the net income using standard tax rates, whichever results in a lower tax amount.
What Counts as "Income"?
Most rewards related to your employment must be declared. This includes:
- Basic Pay: Salary, wages, leave pay, and commissions.
- Bonuses & Allowances: Contractual bonuses and cash allowances for meals or transport.
- Perks: Education expenses for children paid by your employer, or share options exercised during the year.
- Termination Pay: Notice pay and lump sum payments upon retirement or termination.
?Smart-Tip: Severance payments and long-service payments required by the Employment Ordinance are generally not taxable.
Regarding income, there are 3 points to note:
- Income earned from outside Hong Kong but derived from employment or service in Hong Kong is considered income.
- Income from share options is taxable upon exercise (even if you have quit the job), transfer, or surrender.
- Jury allowances, severance payments, and long-service payments are not included in income.
Section 4 "Salaries Tax" of the BIR60 form is divided into 4 parts, with the abovementioned income distributed in 4.1 and 4.2. You may follow the instructions to fill it in accordingly.
Section 4.3 & 4.4: Deductions and Joint Assessment
In Section 4.3, you can claim work-related expenses like professional qualification fees or approved charitable donations.
- MPF Deduction: Ensure you claim your mandatory MPF contributions, which have a maximum deduction of HK$18,000 for the year.
- Joint Assessment: If you are married, Section 4.4 allows you to elect for "Joint Assessment," which often reduces the combined tax bill for a couple.
If you are interested in learning more about the salary tax in details, head over the blog post here!
Maximizing Your Tax Deductions (Sections 9, 10, and 11)
To lower your tax bill, you should proactively fill out the tax-deductible sections.
Health and Retirement (Sections 9 & 10)
You can deduct premiums paid for VHIS (Voluntary Health Insurance Scheme) and Qualifying Deferred Annuities.
- Family Coverage: You can also claim VHIS deductions for premiums paid for your parents, grandparents, or even in-laws.
Supporting Family (Section 11)
If you support parents or grandparents, you may be eligible for significant allowances if they meet these conditions:
- They usually reside in Hong Kong.
- They are at least 55 years old (or eligible for disability allowance).
- They lived with you for 6+ months OR you provided at least HK$12,000 in annual support.
Note on Domestic Rent: If you are renting your home, you can claim the Domestic Rent Deduction in Section 8, with a maximum deduction of HK$100,000 per year.
Top 5 Tax Filing Tips in Hong Kong
- Calculate Early: Use the IRD’s online Tax Calculator to estimate your 2025/26 liability.
- Use eTax & iAM Smart: Filing online via the eTax portal or the iAM Smart app is faster and grants you an automatic one-month extension.
- Pay with Credit Cards: Earn rewards by paying your tax via online banking with a credit card. Check for seasonal "tax payment" cashback offers.
- Save for Tax: Consider purchasing Tax Reserve Certificates (TRCs) to save for your tax bill while earning a small amount of interest.
- Mark Your Calendar: Returns are issued in May. Physical returns must be back by June 4, 2026. Electronic returns are due by July 4, 2026.
Timeline for Tax payment in Hong Kong | Months |
|---|---|
Tax filling delivery date | May and early June |
Tax demand delivery date | October to April of the following year |
Monthly Payment
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Who is eligible for online tax filing?
Individuals with an eTAX Account can file their Tax Return for the years 2020/21, 2021/22, or 2022/23 through the Internet if they meet the following criteria:
- They do not claim exemption for part or all of their salary income.
- They do not own a sole proprietorship business with gross annual income exceeding $2,000,000 for that year of assessment.
- They do not have any deemed assessable profits under sections 20AE, 20AF, 20AX, and/or 20AY of the Inland Revenue Ordinance for that year of assessment.
- They have not obtained an advance ruling on any tax matter related to that year of assessment.
- They do not claim any double taxation relief under an arrangement specified in section 49(1) or 49(1A) of the Inland Revenue Ordinance for that year of assessment.
You can file your online tax filing here.
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Frequently asked questions: BIR60 tax filling form
Filling the BIR60 tax form for the first time often leads to confusion and misunderstandings. Here are answers to some common questions:
What is a tax year?
A tax year refers to the period from April 1st of one year to March 31st of the following year, totaling 12 months.
When is the deadline for submitting the tax form?
If you don't have a sole proprietorship, you must submit the tax form within 1 month from the date of issue. If you file electronically, you automatically get an additional month.
How should the appendix section of the BIR60 form be filled?
The appendix section of the BIR60 form is typically filled when supplementing information related to a sole proprietorship or authorized by someone to file the tax return. Most people do not need to fill out this section.
Do freelancers need to file taxes?
This is a common misconception among newcomers to the workforce. Whether you are full-time, part-time, a freelancer, or self-employed, you are required to file taxes.
What if I haven't received the BIR60 tax form? Do I still need to file taxes?
Yes, you are still required to file taxes if your income exceeds the personal basic allowance (for the 2022/23 tax year, the personal basic allowance is HK$132,000). If your income exceeds this threshold and you haven't received the tax form, you should proactively notify the Inland Revenue Department.
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Looking to expand your knowledge on tax payment in Hong Kong? Explore the comprehensive tax loan strategic guide here, where you'll discover everything you need to know about tax loan options!
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