Hong Kong Property Tax Guide (9) - Properties for Owner's Business Use -- Hong Kong Business -- kaizen
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Hong Kong Property Tax Guide (9) - Properties for Owner's Business Use

Hong Kong Property Tax Guide (9) - Properties for Owner's Business Use


If the income from property chargeable to Property Tax is included in the taxpayer's assessable profits for Profits Tax purposes (e.g. the rental income is received from a trade/business) , the amount of Property Tax paid may be deducted from the amount of Profits Tax assessed. Corporations carrying on a trade, profession or business in Hong Kong , on application made in writing to the Commissioner of Inland Revenue, may be exempted from paying the Property Tax which would otherwise be set off against their Profits Tax.



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