Hong Kong Salaries Tax on Commission Income
Commission-based earners face unique tax challenges: volatile income makes provisional tax painful, the employee vs self-employed boundary determines which deductions you can claim, and business expense claims require careful documentation.
Commission Income Tax Specialist
Commission-based earners face unique tax challenges: volatile income makes provisional tax painful, the employee vs self-employed boundary determines which deductions you can claim, and business expense claims require careful documentation.
⚠ Commission Earners Often Miss Key Business Deductions
Many commission-based professionals — estate agents, insurance agents, financial advisers — pay tax on gross commission without claiming legitimate client entertainment, travel, marketing, and professional development deductions. Under s.12(1)(a) IRO, expenses "wholly, exclusively and necessarily" incurred in earning commission income are deductible, but must be properly documented.
您是否正面临以下税务问题？
Provisional Tax on Variable Income
Provisional tax is based on last year's income. A bad commission year means you are paying tax on income you never earned. An objection is essential.
Employee vs Self-Employed Classification
Are you an "employee" or an "independent contractor"? The distinction determines whether you pay salaries tax or profits tax — and what deductions you can claim.
Offshore Commission Sources
Commission from overseas transactions where services were performed outside HK may be eligible for offshore exemption under salaries tax or profits tax.
Business Expense Documentation
Client meals, travel to meet clients, marketing costs, and professional subscriptions may all be deductible — but only with proper documentation.
适合对象
Those earning renewal and new business commissions from insurance or investment product sales.
Licensed estate agents earning transaction commissions on property sales and lettings.
Employed sales staff with base salary plus significant performance commission.
Independent agents earning commission on behalf of principals, operating as self-employed.
Commission-based recruiters whether employed or operating their own agency.
服务范畴
Employment vs Self-Employment Review
We analyse your working arrangement to determine the correct tax classification and filing requirements.
Deductible Expense Identification
We identify all legitimate expenses deductible from your commission income under the IRO.
Provisional Tax Objection
When commission falls year-on-year, we file a s.63 objection to reduce your provisional tax bill.
Salaries or Profits Tax Return Filing
We file the correct return (BIR60 or BIR52) with all deductions and income correctly declared.
IRD Reclassification Defence
If IRD seeks to reclassify your employment status, we prepare and submit detailed written objections.
简单、高效、专业
Income & Commission Structure Review
We review your commission agreements, payslips, and invoices to understand your full income picture.
1 dayClassification & Deduction Analysis
We determine your correct tax status and identify all allowable deductions.
2 daysProvisional Tax Objection (if needed)
If income has fallen, we prepare and file a written objection to reduce provisional tax.
1–2 daysAnnual Return Filing
We file your BIR60 or BIR52 with all commission income and deductions correctly declared.
2–3 days为真实客户带来真实成果
Insurance agent — sole proprietor
- Commission income HKD 760,000
- Business expenses claimed HKD 185,000
- Offshore renewal commissions separated (35%)
- Profits tax on HKD 494,000 vs HKD 760,000 without advice
Estate agent — bad year commission drop
- Previous year commission HKD 920,000
- Current year estimated commission HKD 380,000
- Provisional tax objection filed based on projections
- Provisional tax reduced from HKD 118,000 to HKD 44,000
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