BIR60 guide: filing your Hong Kong individual tax return for 2025/26

The BIR60 is the Tax Return for Individuals. It covers salaries tax, property income and, for sole proprietors, business profits. Anyone who receives a return must file it, even when no tax is due.

2025/26 dates

The IRD issued the 2025/26 BIR60 on 4 May 2026. The ordinary deadline is 4 June 2026 for paper returns and 4 July 2026 for electronic filing. Sole proprietors reporting business profits have until 4 August 2026, or 4 September 2026 if filing electronically. Tax representatives may obtain further extensions for their clients.

What you report

Report employment income as shown on your employer's IR56B, plus any other employment income, rental income from Hong Kong property and sole proprietorship profits. You then claim deductions, such as MPF contributions and approved charitable donations, and allowances.

Allowances for 2025/26

The basic allowance is HK$132,000. The married person's allowance is HK$264,000, subject to eligibility. Child, dependent parent and other allowances may also apply.

How salaries tax is calculated

Tax is the lower of two calculations. The progressive calculation applies 2%, 6%, 10% and 14% to successive HK$50,000 bands of net chargeable income, then 17% on the rest, after deductions and allowances. The standard calculation applies 15% to the first HK$5 million of net income and 16% to the excess, after deductions but before allowances.

Personal assessment

If you have business or property income, electing personal assessment can combine your income sources and let you claim allowances and progressive rates against them. Whether this helps depends on your income mix.

Related tools

Use the salaries tax calculator for an estimate, and the tax deadlines calendar to keep track of filing dates.