HK salary tax: Rental value

Question

我想知rateable value of the flat 係點用,同邊個數比較

for example:

Tom employer had provide a flat for Tom to live 
but Tom had to pay $3000 per month to the employer as rent.
the rateable value of the flat for the year was $250000.

Detail:
Year 2007-08
Salary                                     $5,000,000
rent suffer($3000 x12)                $36000
 
So,  what is the rental value that Tom had to bear in his salary tax??(2007-08)

Lai Yi · Accepted Answer

rateable value(rv) 是由 差餉物業估價署 定出的, 主要用作計 差餉rv x 5%) 同 地租(rv x 3%) 用的, 每年修改一次, 在差餉單會顯示這個數值.

計 salaries tax 時, 有一種收入叫 accomodation benefits 即你所說的 rental value.

method: 
accomodation benefits 
= net rental value
= rental value - rent suffered
= net assessable income x % - rent suffered
= (all income -  allowable outgoings and expenses, depreciation, loss b/f, excess loss of spouse, expenses of self-education) x % - rent suffered

% = 4% for 0-1 room
        8% for 2 rooms
       10% for other cases

如果 %=10%, 你就可以選擇用唔用 rateable value 代替 rental value

根據上面數字, 再假設你的 flat 有 more than 2 rooms, 只有 allowable expenses $10,000:

accomodation benefits
= ($5,000,000 - $10,000) x 10% - $36,000
=$490,000 - $36,000

so, if your rateable value is smaller than $490,000,
then you should choose rateable value to substiute the rental value.

HK salary tax: Rental value

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