向公司免息借錢，利息是否要交稅?

正常情況，借錢不一定要有利息，亦不一定因為僱庸關係，如果你不是因為工作獲得報酬，是不納入薪俸稅，因此向公司免息借錢，是不用交稅，除非你們的借貸條款及僱庸合約有巧妙之處，則需再細看，例如，其實是有利息，不過加你人工，再於工資扣除，你實際上不需要真金百銀掏錢還利息，不過你的工資已被調高了，因此要交多些稅。

Paragraph 32 of the Departmental Interpretation and Practice Notes No. 16 (Revised) clearly asserts that:-

"The Department accepts that interest-free and low interest loans provided by employers to employees are not chargeable benefits where the cost involved in providing the benefit is the sole liability of the employer. This acceptance is based on the understanding that the benefit received by the employee (i.e. paying less than the market rates) is not of itself convertible into money."

With the foregoing in mind, if the arrangement in your question is simply that your employer provides an interest-free loan to you, the interest expenses saved by you, under normal circumstances, should not be regarded as taxable income .

既然你說是免息借貸, 又何來有利息呢? 既然無利息, 又何須要交稅呢? 是嗎?