2025 Hong Kong e-Tax Filing Deadlines Guide: File on Time to Avoid Penalties and Save More with Deductions

Every tax season, Hong Kong taxpayers are most concerned about the e-Tax filing deadline. In 2025, the Inland Revenue Department (IRD) issued about 2.66 million tax returns for the 2024/25 assessment year (BIR60) on May 2. For most individuals, the submission deadline is June 2, while those opting for e-filing automatically enjoy a one-month extension to July 2. For sole proprietors, the paper filing deadline is August 2, and the e-Tax deadline is extended to September 2.

Missing the deadline may result in penalties of up to HKD 10,000 and additional tax. Understanding the e-Tax filing deadlines and procedures will help you complete your tax return smoothly and avoid unnecessary trouble. This article provides a detailed guide on e-Tax filing deadlines, tax allowances and deductions, online filing tutorials, payment methods, and FAQs, helping you master the essentials of 2025 tax filing.

Tax Allowances and Deductions: 2025 Salaries Tax Saving Tips

When filing within the e-Tax deadline, making full use of allowances and deductions is key to tax savings. According to the latest IRD data, the 2025 basic allowance remains HKD 132,000. With children, dependent parents, or self-education expenses, taxable income can be further reduced. Below is an overview of the main items, which can be claimed in the BIR60 form. Be sure to prepare supporting documents in electronic format for upload.

Personal and Family Allowances

Basic allowance: HKD 132,000 for single taxpayers; HKD 264,000 for married couples (depending on spouse’s income).
Child allowance: HKD 130,000 per child annually; an additional HKD 130,000 in the year of birth.
Dependent parent allowance: HKD 50,000 per parent aged 60 or above; HKD 100,000 if residing with the taxpayer.
Dependent grandparent allowance: Same as parents, up to HKD 100,000 per person.

Housing and Loan Deductions

Home rental deduction: Up to HKD 100,000 annually for self-occupied rented properties.
Home loan interest: Up to HKD 100,000 annually with proof of loan.

Education and Retirement Deductions

Self-education expenses: Up to HKD 100,000 annually.
Annuity and tax-deductible MPF voluntary contributions: Up to HKD 60,000 annually.
Mandatory MPF contributions: Fully deductible with no cap.

Medical and Charity Deductions

Voluntary Health Insurance Scheme (VHIS): HKD 8,000 per insured person, capped at HKD 64,000 per family.
Approved charitable donations: Any amount over HKD 100, capped at 10% of assessable income.
Assisted reproductive treatment expenses: Up to HKD 120,000 annually.

These deductions can save tens of thousands in tax. Taxpayers are advised to use IRD’s simple tax calculator before filing to ensure accuracy.

Online Tax Filing Process: Complete Easily Within the Deadline

Opting for e-Tax not only extends the filing deadline by one month but also allows quick submission through the eTaxplatform. The process for the Individual Tax Portal (ITP) is as follows:

Step 1: Open an eTax account

Visit GovHK (gov.hk) and click “eTax” to register.
Log in with iAM Smart+ or your HKID, and enter your Taxpayer Identification Number (TIN).
IRD will send an activation code by post (within 2 working days), after which you can set your password.

Step 2: Log in and prepare documents

Log into the Individual Tax Portal (https://itp.etax.ird.gov.hk) to check your tax status.
Prepare supporting documents (PDF/JPG), e.g. MPF contribution statements, rental receipts.

Step 3: Complete BIR60 form

Upload the form, input income, allowances, and deductions.
The system auto-calculates your tax. Mobile app is supported.

Step 4: Submit and confirm

Submit electronically before the deadline and enjoy the automatic extension.
Keep the confirmation receipt; IRD will issue the assessment notice electronically.

For enquiries, call the IRD hotline at 187 8022. Using the iAM Smart mobile app makes it even more convenient for busy professionals.

Tax Payment Methods and Schedule: Post-Filing Guide for 2025

After e-Tax submission, the assessment notice will be issued within weeks, with tax payable by the specified date. The 2025 Salaries Tax assessment year runs from April 1 to March 31, with progressive rates (2%–17%) or a standard rate (15%).

Common payment methods:

PPS or FPS: Instant transfer, no handling fee.
Online banking: Allows installment payments.
ATM or convenience store: Suitable for cash payment.

Taxpayers opting for personal assessment can combine household income to reduce tax further.

Late Filing and Supplementary Submission: What If You Miss the Deadline?

If you miss the deadline, IRD may issue an estimated assessment and initiate recovery actions. Consequences include:

HKD 10,000 fine for late filing.
Surcharge: 5% of tax (after 1 month late), 10% (after 6 months late).
Objection period: Within 1 month of receiving the assessment.

Supplementary filing procedure:

Submit via eTax or the Tax Representative Portal.
Provide the return copy and supporting documents with an explanation.
Partial waiver of penalties may be granted, but action should be taken promptly.

FAQs on e-Tax Filing Deadlines

Q1: How to check my filing deadline?

A: Log in to eTax or call 187 8022 to see your personalized deadline.

Q2: What if I lost my BIR60 form?

A: Request an electronic copy via the Individual Tax Portal or apply via the Business Tax Portal.

Q3: What are the file requirements for supporting documents?

A: PDF/JPG, file size under 5MB, upload via eTax.

Q4: What is the e-Tax deadline for sole proprietors?

A: September 2, covering both Profits Tax and Salaries Tax.

Q5: What if I don’t receive the assessment notice?

A: Check eTax for electronic notification or call IRD.

Conclusion: Stay Ahead of Deadlines and File Smart in 2025

While the 2025 e-Tax deadlines may seem tight, using the eTax platform and maximizing deductions will help you file efficiently and save tax. Remember—timely filing is key to avoiding penalties and maintaining financial planning. Tax filing is not only an obligation but also an opportunity to optimize personal finances.

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