2023-08-14Scope of Charge to Hong Kong Property Tax
a) |
a person holding the land and/or buildings directly from the Hong Kong government; |
b) |
a beneficial owner; |
c) |
a life tenant; |
d) |
a mortgagor; |
e) |
a mortgagee in possession; |
f) |
a person with adverse title to land receiving rent from buildings or other structures erected on that land; |
g) |
a person who is making payments to a co-operative society registered under the Co-operative Societies Ordinance (Cap. 33) for the purpose of the purchase of the land and/or buildings; |
h) |
a person who holds land and/or buildings subject to a ground rent or other annual charge; |
i) |
a corporation registered under section 8 of the Building Management Ordinance (Cap. 344) or a person who, on the person’s own behalf or on behalf of another person, receives any consideration, in money or money’s worth, in respect of the right of use of any common parts solely or with another; and |
j) |
an executor of the estate of an owner. |
- https://www.gov.hk/en/residents/taxes/property/propertycompute.htm
- https://www.ird.gov.hk/eng/pdf/dipn14.pdf
- https://www.ird.gov.hk/eng/pdf/pam54e.pdf