幾年來第一次交稅,是否要交預繳稅?今次的免稅額多少?

今年度的免稅額= $100000
多出的 $35000 以內是 2%
第一年就要交與今年度相同的預繳稅,
即今年度的一倍
第二年交稅是先減少了第一年的預繳稅去交,
再根據第二年稅去計第三年的預繳稅o
如此類推o

Yes, if there is a taxable income, you have to pay the tax in that year of assessment and based on the current year's taxable income for calculating the next year's provisional salaries tax. As every taxpayer has different situation, I suggest you check to the table below for allowances and deductions.
Allowances, deductions and tax rates table
http://www.ird.gov.hk/eng/pdf/pam61e.pdf
Information pamphlet for the first time taxpayer issued by IRD
http://www.ird.gov.hk/eng/pdf/pam43e.pdf