![[Provisional tax] What is provisional tax? How to apply to defer payment and how it is calculated, at a glance](https://setuphk.com/wp-content/uploads/2025/03/provisional-tax-0-768x485.webp)
Updated 29 May 2026
Provisional salaries tax 2026: calculation, holdover conditions and application deadline, a complete guide
Provisional tax is the IRD's estimate of next year's tax based on the previous year's income, and the government's one-off reduction does not apply to provisional tax. If your income is expected to fall by more than 10% next year, or you have new […]
![[Tax filing guide for the self-employed] How do casual workers, part-timers and freelancers file tax? A complete guide to tax for the self-employed](https://setuphk.com/wp-content/uploads/2025/05/company-search-1-2-768x485.webp)
Updated 29 May 2026
2026 self-employed tax filing guide: how do casual workers, part-timers and freelancers file? A complete guide to self-employed tax filing
Self-employed individuals file salaries tax or profits tax depending on whether they have an employment contract; those with both file for both. Business-related expenses and mandatory MPF contributions (capped at HK$ […]
Updated 29 May 2026
Married person's allowance 2026: joint vs separate assessment and claim conditions
The 2025/26 married person's allowance is HK$264,000, rising to HK$290,000 from 2026/27, in line with the basic allowance […]
Updated 29 May 2026
Dependent parent allowance 2026: claim conditions, living together rules and how to share the allowance
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
Salaries tax allowances 2026: personal allowances, deductible items and ways to reduce your tax
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 […]
![[IRD has moved] What is the address of the Inland Revenue Centre in Kai Tak? New for 2024](https://setuphk.com/wp-content/uploads/2024/11/IRD-ADDRESS-768x485.webp)
Updated 29 May 2026
IRD’s new Kai Tak premises! Complete guide to the tax building address, MTR exits and office hours (latest for 2026)
From the Wan Chai tax office to the Inland Revenue Centre in Kai Tak: the Hong Kong Inland Revenue Department's Wan Chai office moved in phases to a new building between December 2022 and May 2023. If you are going to the tax […]
![[How a company files tax returns for its employees] The difference between the employer's return BIR56A and IR56B explained](https://setuphk.com/wp-content/uploads/2025/05/company-search-5-768x485.webp)
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, […]
Updated 28 May 2026
Is tax payable on dividends in Hong Kong? Company dividends vs dividends received by individuals: conditions, process and tax exemptions explained
Wondering whether tax is payable on dividends in Hong Kong? SetupHK sets out the tax rules and the key points on company deductions in one go, helping you understand profit distributions by Hong Kong companies, points to note and the conditions for paying company dividends!
Updated 28 May 2026
Unlimited company tax filing guide: understand profits tax calculation, deductible items, the filing process and key filing points in 5 minutes
An unlimited company does not need an audit and only pays profits tax. Sole proprietorships file BIR60; partnerships file BIR52. If turnover exceeds HK$2 million, […]
Updated 28 May 2026
Complete guide to Hong Kong company profits tax: rates, calculation, filing process and legal tax saving (latest for 2026)
Companies carrying on business in Hong Kong and earning local profits must pay profits tax. Limited companies are subject to two-tier tax rates (8.25% / 16.5%), while unlimited […]
Updated 12 March 2026
After setting up a Hong Kong company: first-year to-do list
In its first year after incorporation, a Hong Kong company must open a bank account, set up an accounting system, file its annual return (NAR1), file its profits tax return and renew its business registration, each with a clear […]
Updated 12 March 2026
Hong Kong profits tax basics: key tax points for first-time founders
Hong Kong profits tax is charged only on profits from Hong Kong businesses. Limited companies are subject to two-tier tax rates: 8.25% on the first HK$2 million and 16.5% on the remainder. If a company […]