Capital Allowances Optimisation — Hong Kong
Capital expenditure on plant, machinery, and buildings qualifies for depreciation allowances that reduce profits tax. Proper classification and timing of claims can significantly accelerate tax relief on major investments.
Capital Allowances Optimisation
Capital expenditure on plant, machinery, and buildings qualifies for depreciation allowances that reduce profits tax. Proper classification and timing of claims can significantly accelerate tax relief on major investments.
⚠ Many Capital Items Are Wrongly Treated as Revenue
Classifying capital expenditure as revenue expenses (and vice versa) is one of the most common tax errors in HK. Capital items get slower depreciation but specific allowances; revenue items are fully deductible immediately. The distinction matters enormously to your tax timing.
您是否正面對以下稅務問題？
Plant & Machinery Classification
What qualifies as "plant and machinery" under Part 6 IRO is broader than most people think — including IT systems, fit-out, specialist equipment, and fixtures.
Building vs Fit-Out Split
For commercial property fit-outs, separating "building" (4% annual) from "plant and machinery" (60% initial + annual allowances) can dramatically accelerate tax relief.
Timing of Disposal (Balancing Charges)
Selling or disposing of plant before it is fully written down triggers a balancing charge — taxable in the year of disposal. Timing disposals to coincide with losses can eliminate the charge.
Green Assets & IBA
Industrial Building Allowance (IBA) applies to industrial buildings and structures used for manufacturing. Many HK companies with factories do not claim IBA at all.
適合對象
Companies with significant plant, machinery, and industrial building capital expenditure.
Companies with major fit-out investments in shops, restaurants, and hotels.
Businesses with significant IT infrastructure, server farms, and hardware investment.
Landlords and tenants undertaking significant commercial fit-outs.
服務範疇
Capital Expenditure Review
Review all capital expenditure over a 3-5 year period to identify missed allowances and reclassification opportunities.
Asset Pool Optimisation
Optimise the allocation of assets across depreciation pools (10%, 20%, 30% and initial allowance) to maximise year-one tax relief.
IBA & Commercial Building Allowance
Identify and claim industrial building allowances and commercial building allowances for eligible structures.
Disposal Timing Planning
Plan the timing of plant and machinery disposals to minimise balancing charges and maximise offset against available losses.
簡單、高效、專業
Fixed Asset Review
Analyse fixed asset register and historical capital expenditure records.
1-2 weeksReclassification
Reclassify assets into optimal depreciation pools and claim missed allowances.
1 weekReturn Amendment
Amend prior year returns to claim missed capital allowances (up to 6 years).
2-3 weeksOngoing Review
Annual review of new capital expenditure for allowance optimisation.
Annual為真實客戶帶來真實成果
Restaurant chain — fit-out reclassification
- HKD 8M fit-out reclassified: 65% as P&M (60% initial allowance)
- Year-1 deduction increased from HKD 320K to HKD 3.12M
- 3-year cumulative tax saving HKD 520K
- All 5 restaurant outlets reviewed simultaneously
Tech company — server farm capital allowances
- HKD 18M server infrastructure investment
- 100% year-1 deduction via initial + annual allowance claimed
- Prior year amendments recovered HKD 340K overpaid tax
- Ongoing allowance strategy established for future capex
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