Hong Kong eTAX Guide: How to File & Pay Taxes Online
The Inland Revenue Department's eTAX system is the official digital portal for managing individual and corporate tax obligations in Hong Kong. Using eTAX allows taxpayers to file returns electronically, receive automatic filing extensions, view notices of assessment, pay taxes online, and submit holdover applications seamlessly.
How to Register & Log In to eTAX
To register for an eTAX account, visit the official IRD website (ird.gov.hk) or use iAM Smart digital identity authentication:
- Via iAM Smart+: Log in instantly using your mobile iAM Smart app with digital signing functionality.
- Via TIN & Password: Request an Access Code online using your HKID number and Taxpayer Identification Number (TIN). The IRD will send an authentication password by post or SMS.
Filing Individual Tax Returns (Form BIR60)
The IRD issues individual tax returns (BIR60) in early May each year. Key benefits of filing Form BIR60 via eTAX include:
- Automatic 1-Month Filing Extension: eTAX users receive an extended deadline (typically July 1 instead of June 1).
- Pre-filled Information: Salary data reported by your employer (Form BIR56B) and previous year allowance claims are automatically pre-populated.
- Built-in Tax Estimator: eTAX automatically compares progressive rates (2% to 17%) against the 15% standard rate cap to determine your optimal calculation.
Viewing Assessment Notices & Electronic Demand Notes
After filing, notices of assessment and tax demand notes are issued electronically to your eTAX Message Box between October and January. The notice details your final tax assessment for the current year and the provisional tax estimate for the upcoming year.
Electronic Tax Payment Methods
Taxpayers can pay HK tax demand notes directly through several digital channels:
- Faster Payment System (FPS): Scan the QR code on your eTAX demand note using your banking app.
- PPS (Pay by Phone Service): Enter merchant code `10` and your 11-digit payment reference number.
- Credit Card & E-Banking: Pay via online banking or credit card portals.
Applying for Holdover of Provisional Tax Online
If your employment income drops by more than 10%, or if you become eligible for new personal allowances (e.g., birth of a child, marriage), you can submit an online Holdover of Provisional Tax Application via eTAX at least 28 days before the payment due date.