租金扣稅攻略

香港政府自2022/23課稅年度起實施住宅租金扣除制度，每名薪俸稅納稅人每個課稅年度最高可扣除10萬元的住宅租金。

Since the 2022/23 assessment year, the Hong Kong government has implemented a domestic rent deduction scheme, allowing each salaries tax payer to deduct up to HK$100,000 in residential rent per assessment year.

申請資格：租客必須是薪俸稅納稅人，租用的物業必須用作主要居所，且租約必須已打釐印。租客與業主不能是配偶、父母、子女等關聯人士。

Eligibility: The tenant must be a salaries tax payer, the rented property must be used as the principal place of residence, and the tenancy agreement must be stamped. The tenant and landlord cannot be related parties such as spouses, parents, or children.

注意事項：若租期只涵蓋部分課稅年度，扣除額會按比例計算。如夫婦合租，可自行分配扣除額以達致最佳的稅務效益。

Important notes: If the tenancy only covers part of the assessment year, the deduction is calculated on a pro-rata basis. Married couples renting together can allocate the deduction between them for optimal tax benefits.

申報時需保留的文件包括：已打釐印的租約、租金收據或銀行轉賬記錄。稅務局可能會抽查，建議保留相關文件不少於六年。

Documents to retain include: the stamped tenancy agreement, rent receipts, or bank transfer records. The Inland Revenue Department may conduct spot checks, so it's advisable to keep relevant documents for at least six years.