HK salary tax: Rental value

rateable value(rv) 是由 差餉物業估價署 定出的, 主要用作計 差餉rv x 5%) 同 地租(rv x 3%) 用的, 每年修改一次, 在差餉單會顯示這個數值.

計 salaries tax 時, 有一種收入叫 accomodation benefits 即你所說的 rental value.

method:
accomodation benefits
= net rental value
= rental value - rent suffered
= net assessable income x % - rent suffered
= (all income - allowable outgoings and expenses, depreciation, loss b/f, excess loss of spouse, expenses of self-education) x % - rent suffered

% = 4% for 0-1 room
8% for 2 rooms
10% for other cases

如果 %=10%, 你就可以選擇用唔用 rateable value 代替 rental value

根據上面數字, 再假設你的 flat 有 more than 2 rooms, 只有 allowable expenses $10,000:

accomodation benefits
= ($5,000,000 - $10,000) x 10% - $36,000
=$490,000 - $36,000

so, if your rateable value is smaller than $490,000,
then you should choose rateable value to substiute the rental value.