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  • The elector must fulfill the following requirements:
    • 18 years of age or older, or under that age if both parents are dead; and
    • either ordinarily resident in Hong Kong or a temporary resident
  • Applicable to those who have not elected for personal assessment in tax return, and have an eTax account
  • Submission method
    • Please click on the button under “Quick Links” for logging in eTAX to select Election for Personal Assessment service
  • Application time limit
    • Election for personal assessment must be made within 2 years after the end of the year of assessment for which the election is made (e.g. election for personal assessment for the year of assessment 2021/22 has to be made not later than 31 March 2024), or within 2 months after the issue of a notice of assessment or a notice of additional assessment to tax for the year of assessment for which the election is made, whichever is the later
  • Documentary evidence need not be submitted but should be retained for future examination
  • Free of charge
  • Immediately after the Application has been successfully lodged through eTAX, an acknowledgement will be provided on the screen.
  • Replies will normally be made by the Inland Revenue Department within 21 days after receipt of the Application.
  • Please click here to visit the website of relevant department for details.
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