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物業稅一問!urgent!請幫忙! [複製鏈接]

Tog

複式洋房

積分: 142

1^#

發表於 05-8-17 16:07 |只看該作者

物業稅一問!urgent!請幫忙!

1.請問物業稅charge出租收入幾多%? 有無人收過租?點計?
2.出租物業的按揭利息可以扣利息嗎?

thanks!

私人傳訊

Betty媽咪

子爵府

積分: 10471

2^#

發表於 05-8-17 16:51 |只看該作者

Re: 物業稅一問!urgent!請幫忙!

1.請問物業稅charge出租收入幾多%? 有無人收過租?點計?
--> 按租金收入的15%收取, 但一般會預discount 番些少作維修費.
2.出租物業的按揭利息可以扣利息嗎? --> 你是指政府offer 個居所貸款利息免稅額? 這個是不可以.

(除非你是用個人入息課稅報稅, 咁你的利息支出是可申報扣除的.)

Betty媽咪人生總是充滿挑戰與無奈, 好多事并不是自己所能控制, 但仍希望可以將所有障礙一一闖過, 健康的活下去......... :-P :-P

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Tog

複式洋房

積分: 142

3^#

發表於 05-8-17 22:32 |只看該作者

Re: 物業稅一問!urgent!請幫忙!

thanks!

私人傳訊

mamafanfan

洋房

積分: 31

4^#

發表於 05-8-18 14:27 |只看該作者

Re: 物業稅一問!urgent!請幫忙!

RE : the tax rate, it is 16% from 04/05 onwards, it was 15.5% for 03/04....15% related to year 02/03 and before.

Per website of IRD:-

Deductions Allowed

The following items can be claimed as deductions:-

(1) rates if the owner is responsible for the payment of rates of the property;

(2) consideration chargeable to tax which has become irrecoverable during the year of assessment (sums so deducted as irrecoverable rent and later recovered should be included in arriving at the assessable value in the year of recovery);

(3) a 20% notional allowance for repair and outgoings. This is a flat rate deduction irrespective of the actual amount spent and is to be given after deduction of rates and irrecoverable consideration.

*************************
i.e. summing up, if you dont have any irrecoverable consideration, chargeable income = 80% on (rental income less rates).

You can claim mortgage interest if you elect personal assessment

As per the website of IRD:-
interest payable on money borrowed for the acquisition of the property let, (the amount deductible for each property would not exceed the assessed income from that property)