chan 發問於 商業及金融稅金香港 · 1 十年前

HK salary tax: Rental value

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.


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)

1 個解答

  • 1 十年前

    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.


    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.

    資料來源: by myself referencing book