BIR60 is issued each May. Standard filing deadline: 2 June (paper) or 2 June (eTAX first deadline). eTAX filers who submit via eTAX receive an automatic extension to 2 November. Individuals in employment with no other income who have had tax withheld or whose income is below the basic allowance may not need to file.

Individual Salaries Tax Return (BIR60)

Annual Salaries Tax Return issued by the IRD to individuals in May. Covers employment income, director's fees, and pension income for the year ended 31 March. Paper and eTAX filing available.

Who this applies to

  • Hong Kong residents with employment income, director's fees, or pension income
  • Non-residents whose employment income arises in or from Hong Kong
  • Any individual invited to file by the IRD (all individuals who receive a BIR60 must file)

What to file

BIR60 Individual Tax Return covering total income from employment, offices, and pensions; allowances and deductions claimed (home loan interest, self-education expenses, MPF TVCs, dependent parent allowances etc.); any claim for personal assessment.

How to file

Online via eTAX (preferred: automatic extension to 2 November). By post or in person at IRD offices.

Payment due

Tax is payable in two instalments, typically in January and April of the following year, per the demand note issued after assessment.

Penalties for missing this deadline

Late filing: HKD 1,200 fixed penalty plus possible additional tax up to 3x the undercharge. Non-filing when invited: summons and penalty.

Filing checklist

  • Collect all P60/IR56B equivalents from employers showing remuneration paid
  • List all allowances to be claimed: basic, spouse, children, dependent parents/grandparents
  • Gather home loan interest certificate if claiming the HKD 100,000 deduction
  • Confirm MPF TVC contributions for the year (deductible up to HKD 18,000)
  • Confirm self-education course receipts (deductible up to HKD 100,000)
  • File via eTAX before 2 June or by 2 November using the eTAX extension

Documents you'll need

  • Salary statements or payslips for the year ended 31 March
  • Mortgage interest certificate from bank (for home loan interest deduction)
  • MPF Tax Deductible Voluntary Contribution (TVC) receipts
  • Dependent parent birth certificates and proof of relationship
  • Self-education course receipts and evidence of relevance to employment

Common mistakes to avoid

  • Missing the 2 June paper deadline and not filing via eTAX (which would have given until 2 November)
  • Not claiming the married person's allowance (HKD 264,000) after marriage
  • Forgetting to claim home loan interest up to HKD 100,000 per year
  • Not electing personal assessment, which can reduce overall tax for individuals with both salaries and rental income
Source: Inland Revenue Department (IRD)

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