Hong Kong Government (GovHK)TaxGuide
BIR60 — Tax Return – Individuals
The annual return issued by Hong Kong's Inland Revenue Department to report salaries, rental income and sole-proprietorship profits.
The form is downloaded and submitted on the authority's website.
What this form is for
- Report to the Inland Revenue Department (IRD) your salaries and pensions, rent from property you own solely and profits from a sole-proprietorship business.
- The same form is used to claim deductions and allowances, and to elect joint assessment or personal assessment.
Documents to have ready
- The BIR60 issued to you by the IRD, with your tax file number
- Records of your income for the year: employer's statement, rent received, business accounts
- Evidence for deductions you claim (mandatory MPF contributions, donations, home loan interest)
Where to send it
- File online with eTAX, or post the original paper return to the IRD or hand it in at the Inland Revenue Centre. Photocopies and faxes are not accepted.
- The filing deadline is printed on the return; filing electronically usually gives you extra time.
Our tips
- Always download the latest version from the official site.
- Keep a copy of what you send, with the date you sent it.
Frequently asked questions
- I have no income to report: do I still need to send it back?
- Yes: the IRD says that if you receive a BIR60, you must complete and submit it on time even if you have no income to report.
The information on this page is general. If in doubt, the official source prevails.