什麼是turnover rental?

Turnover rental is the same as Rental Income (租金收入).
If you have a Property renting to other people, you will have retnal income for the previous year, which is taxable.
So, if you have a regular income (a job), you have to pay the Property Tax for the property.
However, if you have no regular income (not working), and just earn the rental of the Property as income, you can treat it as your income and put it into your annual Income Tax Return for assessment.
Hope it can help.

Turnover Rental解釋為「營業額租金」，即是業主租予你一單位，除了有基本租金外，還跟據你的店舖每月營業額計算一個百份比做租金，以較高者作為租金。
例如基本租金是$10,000，Turnover Rent是10%，而你的營業額是$200,000，10%就是$20,000，高於基本租金($10,000)，那你就要交$20,000租金；相反，若你舖的營業額只有$80,000，10%就是$8,000(較少)，那你就要交$10,000基本租金了(店舖營業額是要有會計報表的)。這種租務型式通常用於零售店舖或食肆，其他的較難用上。

turnover rental = total rental charge for one year
= monthly rental charge x 12