物業稅可扣除的項目有以下:

  1. 繳付已扣除每季寬減(如有)後的差餉款額,但不包括地租。
  2. 修葺及支出方面的特殊免稅額,該免稅額是指租金收入減去差餉後的20%。
  3. 經文件確實證明不能追討的租金,如該不能追討的租金大於該物業該年度的應評稅值,餘數可於最近期有有關應評稅值內扣除。不能追討的租金是確實不能追回的租金,而不是欠租。租客未能準時繳付的租金,只是拖延的欠租,不能當作未能追回的租金,所以應計算入應評稅值。不能追討的租金如最終可追討成功,該追回款額須於追回的年度課稅。
  4. 經申請個人入息課稅(如有利)因賺取租金收入所支付的供樓利息,可扣除的利息只限於該物業的租金收入減去差餉後的80%。

以上資料 僅供參考 如有疑問 我們歡迎閣下的稅務查詢

3 thoughts on “業主從租金收入可申索的扣除?

  1. I have a promise whose tenant did not pay rent for over 9 years. They moved out in 2019 and I claimed back overlaid property tax up to 2013-14. However IRD said those beyond that year is too old to revoke. I have calculated it amounting to about $35,000. Canyon help me claim back that sum as well? I can be reached by 98448492

Leave a Reply

Your email address will not be published. Required fields are marked *