銀行利息回贈是否需評稅？

在香港現行的評稅制度下，不管是個人還是公司，收取銀行利息都不需要作為入息而評稅。

If your interest income incurred from private bank accounts, it is always not chargeable to any Hong Kong Tax.

If your interest income incurred from company's bank accounts, the restriction are as follows:-

The order exempts from the payment of profits tax interest income received by all businesses, except financial institutions, which are derived from deposits (including certificates of deposits) placed in Hong Kong with authorised institutions under the Banking Ordinance, regardless of their currency denominations.

"The exemption will apply to the whole of the interest paid on all new deposits or renewals of existing deposits which were made on or after June 22, 1998," the spokesman explained.

"As for deposits which were placed or renewed before June 22, the exemption will apply to the whole of the interest accrued on or after such date," he added.