Room 602, 6/F., Taurus Building
21A/B Granville Road, Tsimshatsui, Hong Kong
Tel: (852)27399698  Fax: (852)27399313
Email: vc@vcpa.com.hk
  Certified  Public  Accountants (Practising)  
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TAX RATES




Profits tax

  2010/2011 2011/2012
Corporation 16.5% 16.5%
Others 15% 15%


Salaries tax

  2010/2011 2011/2012
First HK$40,000 2%  
Next HK$40,000 7%  
Next HK$40,000 12%  
Remainder 17%  
First HK$40,000   2%
Next HK$40,000   7%
Next HK$40,000   12%
Remainder   17%


Property tax

  2010/2011 2011/2012
  15% 15%


Personal allowances

  2010/2011 2011/2012
  HK$ HK$
Single 108,000 108,000
Married 216,000 216,000
Child    
  - 1st to 9th child (each) 50,000 60,000
- Additional allowance for each child born during the year 50,000 60,000
Dependent parent/grandparent (each)    
  - residing with taxpayer 60,000 72,000
  - not residing with taxpayer 30,000 36,000
Single parent 108,000 108,000
Dependent brother/sister (each) 30,000 30,000
Disable dependent (each) 60,000 60,000


Deductions

  2010/2011 2011/2012
  HK$ HK$
Self-education expenses
(maximum)		 60,000 60,000
Home mortgage interest
(maximum)		 100,000 100,000
Elderly residential care expenses
(maximum)		 60,000 72,000

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K. Y. CHAN & CO.
Hong Kong CPA
Room 602, 6/F., Taurus Building
21A/B Granville Road
Tsimshatsui
Hong Kong

Tel: (852)27399698
Fax: (852)27399313
Email: vc@vcpa.com.hk

　

Audit, Accounting, Tax, Company formation, Internal audit, Company secretary, Provision of registered address

New
2009/2010
Budget

Only 1 director & 1 shareholder to form a limited Co.




K. Y. Chan & Co. is a registered CPA firm of the Hong Kong Institute of Certified Public Accountants