長者物業問題?

1. ha..ha.. your 婆婆 is an non-employment and no income person, she has no any individual salaries tax income.

2. Your 婆婆 only has to pay the property tax. Rates and 20% statutory charges would be deducted and the profit tax rates is 16%.

e.g.

Total rental income for the year $120,000
Less : rates paid for the year ( $3,000 )
Total rental income $170,000
Less: 20% statutory repair ($34,000)
Total property tax assessment $136,000

Property tax payable:

16% =$21,760.

No need to paid any property tax for your grandmother elect personal assessment if only have this rental income you mention on yr question

1.物業出租而獲得的收入須要繳交物業稅.
2.你的婆婆可以選擇個人入息課稅, 可以扣減
- 個人免稅額$100,000
- 獲取收入而支付的按揭利息
3.用progressive rate 計算

物業稅的tax rate 是16%, 只可扣減rates and irrecoverable rent.