Business Insights

Explore articles on company formation, business operations, accounting and tax filing, with practical topics for businesses in Hong Kong.

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Married Person’s Allowance 2026: HK$264,000 or HK$290,000? Does Joint Assessment Always Save Tax?

Is the married person’s allowance HK$264,000 or HK$290,000 when filing in 2026? This article compares separate and joint assessment, explains treatment when a spouse has no income, identifies the BIR60 sections and reviews official IRD examples.

Married Person’s Allowance 2026: HK$264,000 or HK$290,000? Does Joint Assessment Always Save Tax? Read More »

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Severance and Long Service Payments: Calculations, Eligibility, Caps and New MPF Offsetting Arrangements

How do severance and long service payments differ? Can both be claimed? What does the 2025 abolition of MPF offsetting mean for employers? This article explains eligibility, calculations and the new arrangements to help you understand entitlements and manage the transition compliantly.

Severance and Long Service Payments: Calculations, Eligibility, Caps and New MPF Offsetting Arrangements Read More »