Individual Tax Filing

Individual Tax Filing

Does the annual BIR60 tax return—the familiar “green envelope”—give you a headache? Filing your individual tax return is more than a responsibility: it is also an opportunity to reduce your tax legally. Whether you are an employee, freelancer or business owner, making good use of allowances and deductions can substantially reduce your tax burden.

M&N understands that many people in Hong Kong are too busy to research the most beneficial way to file. We handle the complicated calculations and help you use dependent parent and child allowances, Voluntary Health Insurance Scheme deductions and home loan interest deductions and other available deductions. We also compare salaries tax with personal assessment to identify which approach benefits you most.

Let M&N’s professional team make tax filing easier, so you can focus on work and life while maximising lawful tax savings.

Individual Tax Filing Process

Individual tax filing in Hong Kong mainly concerns salaries tax and personal assessment. The process is straightforward:
Prepare documents: organise income records, including salary, commission, bonuses and the rental value of accommodation provided by an employer, together with MPF contribution records and receipts for deductible items such as self-education, charitable donations and the Voluntary Health Insurance Scheme.
Complete the return: after receiving the Tax Return—Individuals (BIR60), follow the guidance to enter your personal details, income, allowances and deductions.
Submit the return: file online through eTAX, or submit a paper return by post or in person.
Assessment and payment: after reviewing your return, the Inland Revenue Department issues an assessment. Pay the tax by the date specified in the notice.

Why Choose M&N Business for Tax Filing?

Save Time

M & N provides comprehensive company tax filing services, including tax consultation, bookkeeping, audit arrangements and submission of corporate profits tax returns to the Inland Revenue Department. We help businesses complete compliant filings efficiently without the burden of a complicated process.

Understand Your Needs

As a professional tax filing service provider, we understand the challenges companies face. Our team follows the entire process through to completion, helping your company meet statutory filing requirements.

Clear Company Tax Filing Fees

M & N provides clear and transparent tax filing fees, with fair, reasonable pricing and no hidden charges.

Individual Tax Filing Deadlines

File your individual tax return on time:
The 2024/25 Tax Returns—Individuals were issued on 2 May 2025. Taxpayers must complete and return them within 1 month of issue, by 2 June 2025. For sole proprietors, the deadline can be extended to 2 August 2025. Taxpayers filing electronically receive an automatic additional month to submit.
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Individual Tax Filing FAQs

Whether you work full-time or part-time, employment income in Hong Kong must be reported. Even if you have a straightforward job and only one salary, you must complete the BIR60 return on time when you receive it. M&N reminds you not to assume that a low income means you can omit filing: the Inland Revenue Department can still follow up.

In addition to the basic allowance, there are many ways to reduce tax, including self-education expenses, Voluntary Health Insurance Scheme premiums, MPF contributions, charitable donations, and dependent parent and child allowances. M&N assesses your circumstances and helps you use available deductions to reduce your tax burden legally.

No matter how many times you change jobs during the year, all income must be combined and reported. Keep the IR56B forms issued by every employer. M&N helps consolidate the information for an accurate return.

If you are a Hong Kong tax resident with some overseas income, the position can be more complex. Generally, only income arising in Hong Kong is taxable. M&N recommends a free consultation so we can understand your circumstances and provide professional advice.

Act immediately: the sooner the issue is addressed, the lighter the penalty. M&N has extensive experience handling late returns and can help prepare a reasonable explanation and communicate with the Inland Revenue Department to minimise the impact.

We do more than fill in forms: we act as your tax adviser. We proactively explain how financial planning and income arrangements can support lawful tax savings over the long term, with transparent fees and excellent value.

It depends on both spouses’ income and available deductions. M&N carries out a detailed comparison to identify the approach that produces the greatest tax savings and helps you plan the most beneficial filing strategy.