Salaries Tax 一問

Rental value
4/8/10% of ( Income from principal employment / office / pension )less allowable expense

Less : Rent suffered


那你話management fee，是因為rent a flat要給(有得扣)
就好像property tax
(物業稅咁)

那都要相加收入(有加management fee)

2007-02-09 21:30:30 補充：
其實你可以上稅局個網看找稅局的話http://www.ird.gov.hk/chi/cu.htm這個網計算稅方法http://www.ird.gov.hk/chi/ese/ind_stc.htm不過，是扣得

For salaries tax purpose, an employee rented a flat will be taxed at 10% of his gross salaries. This allowance will be charged irrespective of the actual rent and/or management fee being paid. In the usual case, for an employee to maximize his benefit, he should rent his flat at 10% of his gross salaries, rent plus management fees. Any shortfall thereof will be at a loss to the employee. Any surplus will render the whole sum taxable as cash benefit (in order to qualify, it is restricted to actual rent paid or the maximum allowance being granted). Please refer to the IRO for details.