Fixed deposit interest income 係咪taxable??

一般嚟講, 公司收取既利息收入(唔理係咪定期)都可獲豁免交稅, 即係non-taxable.

但要注意有2點係例外: -

1) 存款如果係放係財務公司, 有關既利息收入就唔可以獲得豁免

2) 如果有關存款已作抵押, 作為獲得銀行信用額度(Bank Facility)既條件, 咁呢茟存款既所有利息收入都要計算在應課稅收入內.

1. Fixed deposit 沒有抵押 interest income 係 non-taxable. 2. Fixed deposit 有抵押 interest income taxable.reference as follows:
On 30 June 1998, the Chief Executive in Council made the Exemption from Profits Tax (Interest Income) Order 1998 under Section 87 of the Inland Revenue Ordinance (the Ordinance). The purpose of the Order is to exempt persons other than financial institutions from the payment of profits tax on interest income chargeable under Part IV of the Ordinance.

However, ** if any interest income arising on deposits that have been pledged as collateral for financing facilities is not exempt from the payment of tax, if the interest expenses incurred on the financing facilities are allowable for tax deduction.

在香港, interest income 係免稅的. 即係 non-taxable.