Articles by this author
Updated 29 May 2026
2026 tax filing: how much is the dependent parent allowance? Claim conditions, the definition of living together and sharing arrangements explained
You can claim an allowance for supporting parents or grandparents aged 55 or above who ordinarily reside in Hong Kong. For 2025/26, the maximum per person is HK$100 […]
Updated 29 May 2026
[2026 tax filing] How is salaries tax calculated? How much are the personal allowances? A tax-saving guide to deductible items at a glance
Salaries tax is charged at the lower of progressive rates and the standard rate. For 2025/26, the basic allowance is HK$132,000 and the one-off reduction is capped at HK […]
Updated 28 May 2026
How a company files tax for its employees: what is the difference between the employer’s returns BIR56A and IR56B? Understand your tax responsibilities and file correctly
Filing tax returns for employees is the employer's statutory responsibility. The employer's return (BIR56A) and the individual IR56B remuneration reports must be submitted on time, covering any employee with remuneration income, […]