28 Feb 2022

差餉推累進制+自住寬減
Rates progressive system + self-occupation concession

財政預算案公布，日後住宅物業的差餉寬減，限制合資格並且是「自然人」的業主，就名下一個住宅物業申請；另政府建議就住宅物業引入累進制，按「能者多付」原則，設有3個級別：應課差餉租值為55萬元或以下的住宅物業，差餉維持按租值5％徵收；其後累進制上，超出80萬元的租值，會按12％徵收

The Budget announced that rates concessions for residential properties will be reduced in the future, restricting eligible owners who are "natural persons" to apply for the next residential property under their name; the government also proposes to introduce a progressive system for residential properties, which is based on "pay more for those who can" In principle, there are 3 levels: for residential properties with a rateable value of 550,000 yuan or less, the rates will remain at 5% of the rental value; thereafter, on a progressive basis, the rental value exceeding 800,000 yuan will be charged at the rate of 12% levy