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The wages and incomes received from employment are subjected to tax. Income tax rate in Hong Kong is 2% when net taxable income is from 1 to 50,000 Hong Kong dollars, 6% when net taxable income is between 50,001 and 100,000 Hong Kong dollars, 10% when net taxable income is between 100,001 and 150,000 Hong Kong dollars and 14% when net taxable ...
Any person's HK property tax payable can be set off by the same HK profit tax payable. IRO Section.26A Exclusion of certain profits from tax IRO Section.26B Concessionary deductions, general provisions
The IRD is responsible for the administration of the following Hong Kong ordinances on taxes and duties and the related rules and regulations: Betting Duty Ordinance Cap.108; Business Registration Ordinance Cap.310; Estate Duty Ordinance Cap.111; Hotel Accommodation Tax Ordinance Cap.348; Inland Revenue Ordinance Cap.112; Stamp Duty Ordinance ...
[4] [5] Employment sourced in Hong Kong will be fully chargeable to Salaries Tax whereas offshore employment will be chargeable on a "time-in-time-out" basis, the taxable income of which will be apportioned by reference to the days present in Hong Kong. [6] Employment of a government civil servant is considered sourced in Hong Kong and ...
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Hong Kong Peak Tramways Ordinance Cap.265 Authorized the construction of system 1883 1950 Originally Cap.6 1883 and Cap.304 1950 Police Forces (Change of Title) Ordinance Name change 1969 1997, 1999 Changed from Hong Kong Police Force to Royal Hong Kong Police Force; changed back in 1997 ICAC Ordinance Cap.204 establishment of the ICAC 1974
The Hong Kong Government conducted a comprehensive review of "Urban Renewal Strategy" in 2008. After two years' 'community engagement', the new strategy was promulgated on 24 Feb 2011. Following this review, the stated strategy of the URA is that Hong Kong's urban renewal should follow three major principles: "Putting People first"; "District ...
Old Age Allowance (OAA), colloquially known as fruit money, is a Hong Kong government programme introduced in 1973 which provides monthly payments of $1,290 to elderly Hong Kong residents. There is no means test for the Higher Old Age Allowance given to recipients of age 70 or above.