我想問選擇個人入息課稅, 係咪就唔可以享用個人免稅額?

You have not provided what types of income you are currently making. In general, there are 3 types of taxable income in Hong Kong for an individual:

1. Income from employment
2. Income from unincorporated business
3. Income from property

Income from employment (1) above is normally eligible for personal allowances; whereas income from unincorporated business (2) and from property (3) are usually taxed at a flat rate at 16% without any deduction for personal allowances, unless you elect for Personal Assessment.

PERSONAL ASSESSMENT NOT ELECTED
Election for personal assessment is sometimes beneficial, e.g. when you have HK$30,000 salaried income, and HK$20,000 profits from business; if you do not elect for Personal Assessment, you have no Salaries Tax payable since your salary HK$30,000 is below the HK$100,000 personal allowance; while you have Profits Tax of HK$20,000 x 16% = HK$3,200 payable.

PERSONAL ASSESSMENT ELECTED
If you elect Personal Allowance, you combine your two sources of income (HK$20,000 + HK$30,000 = HK$50,000) together, then deduct your personal allowance of HK$100,000. Since HK$50,000 is still under the personal allowance, you pay no tax.

一般而言, 個人在香港有 3 種類型的應課稅收入:
1 . 職業(薪金)的收入 2. 營業(利得)的收入 3. 租金(物業)的收入

通常, 除非你申請個人入息課稅, 只有薪俸稅的收入有個人免稅額, 其它兩項没有個人免稅額, 並以 16% 的稅率課稅。

申請個人入息課稅有時是有利。 例如薪金一年 HK$30,000 , 另有營業(利得)的收入HK$20,000 , 那麼你不用交薪俸稅, 因為薪金不高於HK$100,000 的個人免稅額。 至於利得稅, 如果你不申請個人入息課稅, 你便要交 HK$20,000 X 16% = HK$3,200 利得稅。

但如果申請個人入息課稅, 你的兩個收入會合併計算( HK$20,000 + HK$30,000 = HK$50,000 ) , 然後才扣除你的 HK$100,000 的個人免稅額。 因為總入息 HK$50,000 仍少過個人免稅額, 所以你不用付任何稅金。

2007-05-24 00:07:24 補充：
*DISCLAIMER* 免責聲明You should always seek professional legal or taxation advice in formulating your own taxation affairs and not rely on the above simple analysis.All responsibilities in connection with the above are disclaimed

2007-05-24 00:35:08 補充：
For very high income earners, they will be taxed at the standard rate of 16% without any personal allowance. This situation applies both to Salaries Tax and Personal Assessment alike.注意有兩種不同的稅率計算應課稅金: 累進稅率, 或根據標準稅率方法。 對很高收入的入仕, 他們會以標準稅率16%課稅, 而沒有任何個人免稅額。 這個情況對薪俸稅和申請個人入息課稅都是一樣。

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If you choose Personal Assessment, you should have salaries income, property tax or profit tax (unlimited company) assess together to get the better tax benefit. You can get the single person($100,000) /married person allowance ($200,000).