Inland Revenue Department waives surcharges for payment of tax by instalments for businesses and individuals in need 

The Inland Revenue Department (IRD) has started issuing tax demand notes for the year of assessment 2021/22.

Taxpayers who encounter financial difficulties in settling their tax bills on time may apply for payment of tax by instalments before the due dates of the demand notes. For taxpayers who have obtained the IRD’s approval for instalment settlement of the demand notes for Salaries Tax, Profits Tax and Personal Assessment for the year of assessment 2021/22 issued between April 2022 and May 2023, no surcharge will be imposed for a maximum period of one year counted from the respective due dates of the demand notes, provided that the instalment plans are duly adhered to.

      Further, the IRD has extended the applicability of the previous support measures to waive the surcharge for instalment settlement of demand notes for the years of assessment 2018/19 to 2020/21 as follows:

Year of assessment Date of issue of demand note
2018/19 From December 2019 to May 2023
2019/20 From August 2020 to May 2023
2020/21 From May 2021 to May 2023

      For taxpayers who need to pay their tax by instalments, please complete the application form and return it together with the required supporting information and documents to the IRD. Relevant details are available on the IRD’s webpage (

      For further information, please call the Enquiry Hotline at 187 8033.

      The above support measure is not applicable to individuals who have to settle their tax liabilities before departing Hong Kong and taxpayers paying property tax.