05 May 2022

政府就住宅租金扣稅展開立法工作
Government starts legislative work on residential rental tax deduction

財政預算案中提出自住租金扣稅，政府表示，有關的條例草案將於本周五(6日)刊憲，下周三(11日)提交立法會審議，期望在夏季休會期前通過，並由2022/23課稅年度起實施。
政府發言人表示，措施旨在減輕沒持有任何住宅物業的納稅人的負擔，估計可惠及約43萬名納稅人，政府稅收每年將因此減少約33億元。
根據條例草案，納稅人可就本人或同住配偶以租客身分租住的物業申索租金稅項扣除，上限為每年10萬元。

Tax deductions for owner-occupier rents are proposed in the budget. The government said that the relevant bill will be gazetted on Friday (6th) and submitted to the Legislative Council for deliberation next Wednesday (11th), and it is expected to be passed before the summer recess, and Effective from the year of assessment 2022/23.
A government spokesman said the measures are aimed at reducing the burden on taxpayers who do not own any residential properties and are estimated to benefit about 430,000 taxpayers, reducing government tax revenue by about $3.3 billion a year.
Under the bill, taxpayers can claim rental tax deductions up to a maximum of $100,000 per year for properties rented by themselves or their living spouses as tenants.