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薪俸稅
我受僱於一家香港公司，我要繳納薪俸稅嗎？
在香港，凡因擔任任何職位、受僱工作或收取退休金而獲得的入息，而該入息於香港產生或得自香港均屬應課稅收入，須繳納薪俸稅。如你收到稅務局的報稅表，即使你並無應課薪俸稅的入息，亦須填妥報稅表並於限期前提交稅務局。有關收入須申報在個別人士報稅表（BIR60）中。
稅務條例給予納稅人費用扣減和免稅額以減低應課稅入息，委托我們幫你填寫薪俸稅報稅表可以省略遺漏扣減或免稅額的煩惱，以免多交稅款。我們也可以為已婚人士計算如何報稅（合併報稅或分開報稅）應為有利。
怎樣計算薪俸稅？
薪俸稅額是按你在該課稅年度的應課稅入息實額以累進稅率（2%至17%）計算；或以入息淨額以標準稅率（15%）計算，兩者取較低的稅款額徵收。課稅年度是指每年的4月1日至翌年的3月31日。
另外，每年度的暫繳薪俸稅是根據上年度的入息減去扣減項目（和免稅額）來評定。如果你是第一年繳納薪俸稅，那你繳納的金額約是兩年的稅額。
SALARIES TAX
I am employed by a Hong Kong company. Do I have to pay
salaries tax?
In Hong Kong, individuals who receive income from an office,
employment or pension are charged salaries tax while these
income arising in or derived from Hong Kong. If you receive
a tax return from the Inland Revenue Department, you must
complete and submit it by the due date for filing even if
you have no income that can be charged to salaries tax.
Income subjected to Salaries Tax are reported on Tax Return
– Individuals (BIR60).
Tax payers are entitled to claim various deductions and
allowances available under salaries tax. Engage us to
complete and file the tax return for you prevents you from
omitting deductions or allowances then avoid paying more
tax. We can also calculate the tax payable for married
couples who wonder electing joint assessment or separate
taxation will be beneficial.
How salaries tax is computed?
Salaries Tax payable is calculated at progressive rates (2%
to 17%) on your net chargeable income or at standard rate
(15%) on your net income, whichever is lower. A year of
assessment runs from 1 April to 31 March of the following
year.
In addition, provisional Salaries Tax for a year is usually
based on the income less the allowances of the preceding
year. If you pay salaries tax in your first year, you will
pay about two years' salaries taxes.