Tax Planning Specialist

Stop Paying More Than You Legally Owe. HK Tax Planning That Actually Works.

Most high-income earners and business owners in Hong Kong overpay their tax by HK,000–HK0,000+ every year — simply because they have no proactive plan. Our HKICPA-certified advisors build personalised, forward-looking strategies that legally minimise your tax burden before year-end, not after.

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HKK Average annual saving
HKK TVC deduction cap/yr
6 yrs Retroactive review period

Tax Planning Specialist

Most high-income earners and business owners in Hong Kong overpay their tax by HK,000–HK0,000+ every year — simply because they have no proactive plan. Our HKICPA-certified advisors build personalised, forward-looking strategies that legally minimise your tax burden before year-end, not after.

⚠️

⚠ Critical Planning Alert — Personal Assessment Has a 6-Year Retroactive Window

Personal Assessment must be elected annually on BIR60 — it is NOT automatic. Many salaried employees and business owners earning over HK0K miss this election every year, overpaying by HK,000–HK,000 annually. You can retroactively elect Personal Assessment for up to 6 prior assessment years under s.41(3) of the IRO. TVC contributions for the current year must be made before 31 March.

Common Challenges

Are you facing these tax issues?

No Personal Assessment Election

Personal Assessment (s.41 IRO) consolidates all income and can cap your effective rate at 15%. It must be elected annually and is never applied automatically.

⚠ Risk: HK,000–HK,000 overpaid per year

TVC Contributions Not Maximised

Tax-deductible Voluntary Contributions allow an additional HK,000/year deduction. At the 17% marginal rate, this saves HK,200/year. Yet most employees have never opened a TVC account.

⚠ Risk: HK,500–HK,200 per year unclaimed

Suboptimal Married Couple Filing

Dual-income couples often fail to model joint vs. separate assessment. Depending on the income gap, one approach can save HK,000–HK,000/year over the other.

⚠ Risk: HK,000–HK,000 per year overpaid

Reactive Rather Than Proactive Planning

Most taxpayers only think about tax after the year ends — when it's too late to adjust income timing, make TVC contributions, or restructure deductions.

⚠ Risk: Irreversible missed opportunities after 31 March
Who It's For

Who This Service Is For

Senior professionals earning HK0K+

At this income level, every unclaimed deduction and unelected allowance translates directly into significant tax savings. We build a comprehensive annual plan covering all 7 deduction categories.

Dual-income married couples

We model your combined tax position under joint assessment, separate assessment, and Personal Assessment to identify the most favourable annual option.

Business owners & directors

We optimise the split between director salary, dividends, and retained profits to minimise combined corporate and personal tax.

Expatriates & cross-border workers

Timing of arrival/departure, offshore workday claims, and DTA treaty relief can dramatically reduce HK salaries tax liability.

Bonus-driven earners (finance, law, banking)

Discretionary bonuses can push marginal income into the 17% band. We advise on TVC contributions, charitable donations, and timing strategies.

Our Services

What We Cover

Annual Tax Position Review

We review your complete tax position each year — all income sources, deductions, allowances, and elections — and model all available filing scenarios.

Modelled before year-end to allow action

Personal Assessment Election

We calculate whether PA reduces your tax, file the election, and simultaneously file retroactive elections for up to 6 prior years to reclaim overpaid tax.

Up to 6 years retroactive reclaim available

TVC & Qualifying Annuity Maximisation

We advise on optimal TVC contribution amount (up to HK,000/year), timing, and MPF scheme selection to maximise the deduction.

Combined TVC + annuity premium cap: HK,000/yr

Married Couple Assessment Optimisation

For dual-income couples, we model three scenarios annually: separate assessment, joint assessment, and Personal Assessment for each spouse.

Modelled annually — optimal choice changes year to year

Year-End Income Timing Strategies

Bonuses, director fees, and investment income timing around 31 March can shift your tax bracket significantly. We advise on optimal timing.

Must be executed before 31 March each year
How It Works

Simple, efficient, professional

1

Tax Position Diagnostic (January–February)

We review your income profile, current deductions, prior year assessments, and identify every opportunity that can still be actioned before year-end.

January–February
2

Scenario Modelling & Strategy Presentation

Full tax comparison model showing projected liability versus optimised outcome, including all filing scenarios for married couples and business owners.

February
3

Year-End Action Implementation

We coordinate TVC contributions, charitable donations, bonus deferral/acceleration, and restructuring steps required before 31 March.

February–March
4

Retroactive Review & Filing

Where prior years were suboptimally filed, we prepare amended assessments and file retroactive Personal Assessment elections for up to 6 years simultaneously.

April–June
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Client Success Stories

Real results for real clients

Case Study

Lawyer + Consultant Couple — Salary vs Dividend Restructuring

HK0,000/yr Saved
  • Lawyer: HK.4M salary, Consultant: HK0K sole trader profits
  • Converted consultancy to limited company at 8.25% two-tier rate
  • Personal Assessment elected for lawyer spouse; TVC maximised for both
"We'd always filed separately without thinking. That change was worth HK0,000 in the first year."
C
Verified Client Case Study
Case Study

IT Consulting Director — Year-End Planning Actions

HK,000 Saved
  • HK.8M total compensation (salary + director fee + dividends)
  • Capex for HK.2M server infrastructure purchased before 31 March for 60% IA
  • TVC contributions of HK,000 each for director and spouse before year-end
"TAX.hk showed me why buying servers before 31 March was worth HK,000 on its own."
C
Verified Client Case Study
★★★★★ 2,400+ clients trust our team
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Free Expert Consultation

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  • Free 30-min initial consultation
  • Senior CPA assigned to your case
  • No obligation — cancel anytime
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Why Choose Us

Why Choose TAX.hk

Deep HK Tax Expertise

Our CPAs have 15+ years of HK tax experience and keep current with every IRD update.

Transparent Fixed Fees

No hourly billing surprises. Know your cost upfront before we start.

24-Hour Response

We respond to all enquiries within one business day. Urgent cases within 4 hours.

Strict Confidentiality

All client information is held under strict professional duty of confidentiality.

FAQs

Frequently Asked Questions

Quick answers to your questions

Personal Assessment (s.41 IRO) consolidates all your income sources into a single assessment, taxed at progressive rates with total tax capped at 15%. You elect it by checking the box on your BIR60 each year — it is never automatic. You can retroactively elect for up to 6 prior years.
The maximum TVC deduction is HK,000/year (combined with qualifying annuity premiums). At 17% marginal rate: HK,200/year saving. At 15% standard rate: HK,000/year. TVCs must be made before 31 March to count for the current assessment year and cannot be withdrawn until age 65.
The optimal approach depends on your respective income levels and available allowances. Generally, separate assessment favours couples with similar income levels; joint assessment may benefit couples with a large income gap. We model all scenarios annually.
Maximise TVC contributions before 31 March (up to HK,000 deduction), make qualifying charitable donations (up to 35% of net assessable income), elect Personal Assessment to cap the effective rate at 15%, and for business owners consider deferring bonus payment to the next assessment year.
Yes — you can file amended assessments or retroactive Personal Assessment elections for up to 6 years prior. Common retroactive claims include Personal Assessment elections, home loan interest deductions, and self-education expenses. Our retroactive reviews average HK,000–HK0,000+ in refunds.

Ready to Get Started?

Book a free consultation with a senior HK tax specialist today.

This page provides general information only. For advice specific to your situation, please consult a qualified Hong Kong tax professional.